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— official CBDT correspondence
Section 54B — Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 54B (Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases) of the Income-tax Act, 1961 corresponds to Section 83 (Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases) of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 83 — Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases
read both texts · §54B (1961) vs §83 (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 54B 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 83.
What does Section 54B of the Income-tax Act, 1961 deal with?
Section 54B — "Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases", under CHAPTER IV - COMPUTATION OF TOTAL INCOME of the Income-tax Act, 1961.
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same chapter · chapter iv - computation of total income · income-tax act, 1961
- Section 50CA — Special provision for full value of consideration for transfer of share other than quoted share
- Section 50D — Fair market value deemed to be full value of consideration in certain cases
- Section 51 — Advance money received
- Section 54 — Profit on sale of property used for residence
- Section 54D — Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
- Section 54E — Capital gain on transfer of capital assets not to be charged in certain cases
- Section 54EA — Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities
- Section 54EB — Capital gain on transfer of long-term capital assets not to be charged in certain cases
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