Section 75 — Special provision for cost of acquisition in case of depreciable asset: its source in the Income-tax Act, 1961

Section 75 (Special provision for cost of acquisition in case of depreciable asset) of the Income-tax Act, 2025 corresponds to Section 50A (Special provision for cost of acquisition in case of depreciable asset) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 50A — Special provision for cost of acquisition in case of depreciable asset

read both texts · §50A (1961) vs §75 (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 75 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 50A of the Income-tax Act, 1961.

What does Section 75 of the Income-tax Act, 2025 deal with?

Section 75 — "Special provision for cost of acquisition in case of depreciable asset", under CHAPTER IV - COMPUTATION OF TOTAL INCOME of the Income-tax Act, 2025.

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same chapter · chapter iv - computation of total income · income-tax act, 2025

Section 71 — Withdrawal of exemption in certain cases
Section 72 — Mode of computation of capital gains
Section 73 — Cost with reference to certain modes of acquisition
Section 74 — Special provision for computation of capital gains in case of depreciable assets
Section 76 — Special provision for computation of capital gains in case of Market Linked Debenture
Section 77 — Special provision for computation of capital gains in case of slump sale
Section 78 — Special provision for full value of consideration in certain cases
Section 79 — Special provision for full value of consideration for transfer of share other than quoted share

frequently looked up · income-tax act, 2025

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