CBDT FAQ Deep-Dive Series #4: Capital Gains Transition Under Section 536 Sub-Clause 5 of the Income-tax Act 2025 – Sections 45 to 55A of the 1961 Act, Section 47 Exempt Transfers, Section 48 Indexation, Section 49 Cost of Acquisition, Section 54 to 54GB Reinvestment Exemptions, and the Pre-April 2026 / Post-April 2026 Asset Holding Period Cutover for FY 2025-26 Files
Fourth instalment of the CBDT FAQ deep-dive series on the Income-tax Act 2025 transition. How Section 536 sub-clause 5 preserves Sections 45 to 55A of the 1961 Act capital gains framework for AY 2026-27. Section 47 exempt transfers, Section 49 cost anchoring, Section 54 to 54GB reinvestments locked under 1961 Act conditions across the April 1, 2026 cutover.