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— official CBDT correspondence

Section 87 — Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area: its source in the Income-tax Act, 1961

Section 87 (Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area) of the Income-tax Act, 2025 corresponds to Section 54G (Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

  • Section 54G — Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area

read both texts · §54G (1961) vs §87 (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 87 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 54G of the Income-tax Act, 1961.

What does Section 87 of the Income-tax Act, 2025 deal with?

Section 87 — "Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area", 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 83 — Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases
  • Section 84 — Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases
  • Section 85 — Capital gains not to be charged on investment in certain bonds
  • Section 86 — Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house
  • 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
  • Section 89 — Extension of time for acquiring new asset or depositing or investing amount of capital gains
  • Section 90 — Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”
  • Section 91 — Reference to Valuation Officer

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536