Section mapper · Capital gains
Section 111A of the Income-tax Act, 1961 is now
section 196 of the Income-tax Act, 2025
Short-term capital gains on listed shares and equity funds.
- Was
s.111A, Income-tax Act, 1961 (repealed)- Is now
s.196, Income-tax Act, 2025- In force from
What changed
Renumbered only.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.112 → s.197 — Long-term capital gains on everything other than listed equity
- s.112A → s.198 — Long-term capital gains on listed shares and equity funds