Section mapper · Capital gains
Section 54H of the Income-tax Act, 1961 is now
section 89 of the Income-tax Act, 2025
Extra time to reinvest when your property is compulsorily acquired.
- Was
s.54H, Income-tax Act, 1961 (repealed)- Is now
s.89, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 89 keeps the extension: where the transfer is by compulsory acquisition and the compensation is received late, the period for acquiring the new asset or depositing the gain runs from the date the compensation is actually received.
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.
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