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: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, 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) of the Income-tax Act, 1961 corresponds to Section 88 (Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone) of the Income-tax Act, 2025.

The official table additionally links Section 2 (Definitions) — definitional/interpretive cross-references, not the substantive successor.

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.