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— 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: 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.

corresponding provisions · income-tax act, 2025

  • 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

read both texts · §54GA (1961) vs §88 (2025)

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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.

frequently asked

Is Section 54GA 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 88.

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

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", 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 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 54F — Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house
  • Section 54G — Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
  • 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
  • Section 55 — Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”
  • Section 55A — Reference to Valuation Officer

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