Capital gains: sections 45 to 55 and 111A to 115AD

Capital gains exemptions and rates. The rows below are the department's navigator, checked against the enacted Act.

Old section	Old heading	Now	Check
45	Capital gains.	section 67	checked
46	Capital gains on distribution of assets by companies in liquidation.	section 68	checked
46A	Capital gains on purchase by company of its own shares or other specified securities.	section 69	checked
47	Transactions not regarded as transfer.	section 70	checked
47A	Withdrawal of exemption in certain cases.	section 71	number only
48	Mode of computation of capital gains.	section 72	checked
49	Cost with reference to certain modes of acquisition.	section 73	checked
50	Special provision for computation of capital gains in case of depreciable assets.	section 74	checked
50A	Special provision for cost of acquisition in case of depreciable asset.	section 75	checked
50AA	Special provision for computation of capital gains in case of Market Linked Debenture.	section 76	checked
50B	Special provision for computation of capital gains in case of slump sale.	section 77	checked
50C	Special provision for full value of consideration in certain cases.	section 78	checked
50CA	Special provision for full value of consideration for transfer of share other than quoted share.	section 79	checked
50D	Fair market value considered to be full value of consideration in certain cases.	section 80	checked
51	Advance money received.	section 81	checked
52	Consideration for transfer in cases of understatement. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]	omitted (no equivalent: the navigator marks it omitted)	navigator
53	Exemption of capital gains from a residential house.[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]	omitted (no equivalent: the navigator marks it omitted)	navigator
54	Profit on sale of property used for residence.	section 82	checked
54A	Relief of tax on capital gains in certain cases. [Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972. O	omitted (no equivalent: the navigator marks it omitted)	navigator
54B	Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases	section 83	checked
54C	Capital gain on transfer of jewellery held for personal use not to be charged in certain cases.[Omitted by the	omitted (no equivalent: the navigator marks it omitted)	navigator
54D	Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases.	section 84	checked
54E	Capital gain on transfer of capital assets not to be charged in certain cases.	omitted (no equivalent: the navigator marks it omitted)	navigator
54EA	Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified	omitted (no equivalent: the navigator marks it omitted)	navigator
54EB	Capital gain on transfer of long-term capital assets not to be charged in certain cases.	omitted (no equivalent: the navigator marks it omitted)	navigator
54EC	Capital gains not to be charged on investment in certain bonds.	section 85	checked
54ED	Capital gain on transfer of certain listed securities or unit not to be charged in certain cases.	omitted (no equivalent: the navigator marks it omitted)	navigator
54EE	Capital gain not to be charged on investment in units of a specified fund.	omitted (no equivalent: the navigator marks it omitted)	navigator
54F	Capital gains on transfer of certain capital assets not to be charged in case of investment in residential hou	section 86	checked
54G	Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban are	section 87	checked
54GA	Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban are	section 88	checked
54GB	Capital gain on transfer of residential property not to be charged in certain cases.	omitted (no equivalent: the navigator marks it omitted)	navigator
54H	Extension of time for acquiring new asset or depositing or investing amount of capital gains.	section 89	checked
55	Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”.	section 90	checked
55A	Reference to Valuation Officer	section 91	checked
111A	Tax on short-term capital gains in certain cases.	section 196	checked
112	Tax on long-term capital gains.	section 197	checked
112A	Tax on long-term capital gains in certain cases.	section 198	checked
115AD	Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.	section 210	checked

Sources

Income Tax Department, "Section Mapping" navigator (old section of the Income-tax Act, 1961 against the section of the Income-tax Act, 2025; 22 pages, "Section number as per latest draft": it was prepared for the 2025 Bill). Saved by hand by the site owner from incometaxindia.gov.in and read on 13 November 2026.
The Income-tax Act, 2025 (Act No. 30 of 2025), Gazette of India Extraordinary, 21 August 2025, 572 pages, from egazette.gov.in, read on 13 November 2026: every new section number below was looked up in it (535 of the 536 sections were located in the text).
CBDT, "FAQs on Interplay and Transition to the Income-tax Act, 2025" (99 pages), saved by hand, read on 13 November 2026; and the Income Tax Department's "Form Mapping Guide" (4 pages), saved by hand, read on 13 November 2026.

Read on 13 November 2026. The Income-tax Act, 2025 came into force on 1 April 2026 (section 1(3)); the 1961 Act continues to apply to tax years before that (section 536 and the CBDT's FAQs). The mapping comes from the department's navigator, which was drawn up for the Bill, and each new number was checked against the enacted Act; rows that could not be checked are marked. This site is independent and not connected with the Income Tax Department; it is a reading aid, not tax advice.