Amendments to Capital Gains Accounts Scheme, 1988

By | November 20, 2025

Amendments to Capital Gains Accounts Scheme, 1988

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 19th November, 2025
(INCOME-TAX)

S.O. 5293(E).— In exercise of the powers conferred by sub-section (2) of section 54, sub-section (2) of section 54B, sub-section (2) of section 54D, sub-section (4) of section 54F, sub-section (2) of section 54G, sub-section (2) of section 54GA and sub-section (2) of section 54GB of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme further to amend the Capital Gains Account Scheme, 1988, namely:-

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