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Home Acts & Rules Bills Bills Income Tax Bill, 2025 Part B = Special provisions relating to tax on capital gains Chapters List This

Special provisions relating to tax on capital gains - Income Tax Bill, 2025
Chapter: XIII
DETERMINATION OF TAX IN SPECIAL CASES
Part: B
Special provisions relating to tax on capital gains
Clause 196 : Tax on short-term capital gains in certain cases.

       Clause 196 of the Bill provides for taxation of short-term capital gains in case of a transfer of short-term capital asset, b....
Clause 197 : Tax on long-term capital gains.

       Clause 197 of the Bill provides for taxation of long-term capital gains where the capital gains arise from the transfer of a ....
Clause 198 : Tax on long-term capital gains in certain cases.

       Clause 198 of the Bill provides for taxation of long-term capital gains where the capital gains arise from the transfer of a ....
 

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