Section mapper · Capital gains
Section 54 of the Income-tax Act, 1961 is now
section 82 of the Income-tax Act, 2025
Capital gains exemption when you sell a house and buy another.
- Was
s.54, Income-tax Act, 1961 (repealed)- Is now
s.82, 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.54F → s.86 — Capital gains exemption when you sell any other asset and buy a house
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