— Nexus · the AI research workspace for CA firms
— official CBDT correspondence
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.
corresponding provisions · income-tax act, 2025
- Section 53 — Full value of consideration for transfer of assets other than capital assets in certain cases
read both texts · §43CA (1961) vs §53 (2025)
loading…
loading…
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 43CA 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 53.
What does Section 43CA of the Income-tax Act, 1961 deal with?
Section 43CA — "Special provision for full value of consideration for transfer of assets other than capital assets in certain cases", under CHAPTER IV - COMPUTATION OF TOTAL INCOME 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 iv - computation of total income · income-tax act, 1961
- Section 43A — Special provisions consequential to changes in rate of exchange of currency
- Section 43AA — Taxation of foreign exchange fluctuation
- Section 43B — Certain deductions to be only on actual payment
- Section 43C — Special provision for computation of cost of acquisition of certain assets
- Section 43CB — Computation of income from construction and service contracts
- Section 43D — Special provision in case of income of public financial institutions, etc.
- Section 44 — Insurance business
- Section 44A — Special provision for deduction in the case of trade, professional or similar association
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