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Indian Income Tax Bill, 2025   Chapter IV ‐ E   Computation of Total Income Capital gains   Section No. Particulars IT Act, 1961 Section No. if any 67   Capital gains 45 68   Capital gains on distribution of assets by companies in liquidation 46 69   Capital gains on purchase by company of its own shares or other specified securities 46A 70   Transactions not regarded as transfer 47 71   Withdrawal of exemption in certain cases 47A 72   Mode of computation of capital gains 48 73   Cost with reference to certain modes of acquisition 49 74   Special provision for computation of capital gains in case of depreciable assets 50 75   Special provision for cost of acquisition in case of depreciable asset 50A 76   Special provision for computation of capital gains in case of Market Linked Debenture 50AA 77   Special provision for computation of capital gains in case of slump sale 50B 78   Special provision for full value of consideration in certain cases 50C 79   Special provision for full value of consideration for transfer of share other than quoted share 50CA 80   Fair market value deemed to be full value of consideration in certain cases 50D 81   Advance money received 51 82   Profit on sale of property used for residence 54 83   Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases 54B 84   Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases 54D 85   Capital gains not to be charged on investment in certain bonds 54EC 86   Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house 54F 87   Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area 54G 88   Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone 54GA 89   Extension of time for acquiring new asset or depositing or investing amount of capital gains 54H 90   Meaning of "adjusted", "cost of improvement" and "cost of acquisition" 55 91   Reference to Valuation Officer 55A BACK