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— official CBDT correspondence
Section 114 — Tax on capital gains in cases of assessees other than companies: where it sits in the Income-tax Act, 2025
Section 114 (Tax on capital gains in cases of assessees other than companies) of the Income-tax Act, 1961 is not listed in the official CBDT correspondence table; the closest match by text is Section 67 (Capital gains) of the Income-tax Act, 2025 — verify before relying on it.
corresponding provisions · income-tax act, 2025
- Section 67 — Capital gains
read both texts · §114 (1961) vs §67 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
frequently asked
Is Section 114 of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?
No — its subject matter continues in the Income-tax Act, 2025 as Section 67.
What does Section 114 of the Income-tax Act, 1961 deal with?
Section 114 — "Tax on capital gains in cases of assessees other than companies", under CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES of the Income-tax Act, 1961.
— built by nexus
Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.
same chapter · chapter xii - determination of tax in certain special cases · income-tax act, 1961
- Section 115BBDA — Tax on certain dividends received from domestic companies
- Section 115BBE — Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D
- Section 115BBF — Tax on income from patent
- Section 115BBG — Tax on income from transfer of carbon credits
- Section 115BBH — Tax on income from virtual digital asset
- Section 115BBI — Specified income of certain institutions
- Section 115BBJ — Tax on winnings from online games
- Section 115 — Tax on capital gains in case of companies
frequently looked up · income-tax act, 1961
§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281