Section mapper · Capital gains
Section 55A of the Income-tax Act, 1961 is now
section 91 of the Income-tax Act, 2025
When the Assessing Officer sends your asset to a Valuation Officer.
- Was
s.55A, Income-tax Act, 1961 (repealed)- Is now
s.91(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 91(1) keeps the power to refer a capital asset for valuation, and keeps the two triggers: the value you claim is below the Valuation Officer’s estimate, or the officer otherwise considers a reference necessary.
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.55 → s.90 — Cost of acquisition, and the fair market value option for an old asset
- s.50C → s.78 — Selling property below the stamp duty value