Section mapper · Capital gains
Section 54B of the Income-tax Act, 1961 is now
section 83 of the Income-tax Act, 2025
Selling agricultural land and buying new agricultural land.
- Was
s.54B, Income-tax Act, 1961 (repealed)- Is now
s.83(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 83 keeps the roll-over for an individual or Hindu undivided family: the land must have been used for agriculture for two years before the transfer, and new agricultural land must be bought within two years after it.
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.54 → s.82 — Capital gains exemption when you sell a house and buy another
- s.54EC → s.85 — Capital gains exemption for investing in NHAI or REC bonds
- s.54F → s.86 — Capital gains exemption when you sell any other asset and buy a house