Capital Gains — Topic Index

Sub-part: E.—Capital gains Sections: 67–86 Old Act equivalent: Sections 45–55, 111A, 112, 112A Status: ✅ Fully ingested — sections 67–86 completed

Overview

This sub-part covers the charging, computation, and exemption provisions for capital gains under the Income Tax Act, 2025.

Key changes from the 1961 Act:

• Old sections 45, 45(1A), 45(2), 45(5A), 9B are consolidated into Section 67 as a single comprehensive charging section
• Exemption sections (old 54, 54B, 54D, 54F, 54G, 54GA) are now sections 82–86
• Computation remains at Section 72 (old Section 48)
• Section 70 covers all exempt transfers (old Section 47)

Sections in This Folder

Key Cross-References

• Charging: s067 → all other capital gains sections
• Computation: s072 → cost sections 73–76
• Exemptions: sections 82–86 → all reference back to section 67
• Return filing deadline for deposit: see assessment/s263
• STCG/LTCG rates: see special-provisions/

Related Topics

• Set off and carry forward of capital losses
• LTCG
• TDS on property transfer