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— official CBDT correspondence

Section 54F — Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 54F (Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house) of the Income-tax Act, 1961 corresponds to Section 86 (Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house) of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

  • Section 86 — Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house

read both texts · §54F (1961) vs §86 (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 54F 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 86.

What does Section 54F of the Income-tax Act, 1961 deal with?

Section 54F — "Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house", 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 54EB — Capital gain on transfer of long-term capital assets not to be charged in certain cases
  • Section 54EC — Capital gain not to be charged on investment in certain bonds
  • Section 54ED — Capital gain on transfer of certain listed securities or unit not to be charged in certain cases
  • Section 54EE — Capital gain not to be charged on investment in units of a specified fund
  • Section 54G — Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
  • Section 54GA — Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
  • Section 54GB — Capital gain on transfer of residential property not to be charged in certain cases
  • Section 54H — Extension of time for acquiring new asset or depositing or investing amount of capital gain

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