Section 43CA — Special provision for full value of consideration for transfer of assets other than capital assets in certain cases: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 43CA (Special provision for full value of consideration for transfer of assets other than capital assets in certain cases) of the Income-tax Act, 1961 corresponds to Section 53 (Full value of consideration for transfer of assets other than capital assets in certain cases) of the Income-tax Act, 2025.

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.