Section mapper · Capital gains
Section 112 of the Income-tax Act, 1961 is now
section 197 of the Income-tax Act, 2025
Long-term capital gains on everything other than listed equity.
- Was
s.112, Income-tax Act, 1961 (repealed)- Is now
s.197, 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.111A → s.196 — Short-term capital gains on listed shares and equity funds
- s.112A → s.198 — Long-term capital gains on listed shares and equity funds