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.

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.