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📚 Learn › Paper 3 — Taxation › Chapter

Capital Gains

Sections 45–112A of Income Tax Act — charge, transfer, computation, indexation, exemptions (Sec 54 family) and special tax rates. Heavily formula-driven; expect 10–14 marks.

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11 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
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All lessons

1
Section 45 — Capital Gains (Charging Section)
Section 45 Income Tax Act: the capital gains charging section explained for CA Inter — sub-sections 45(2), 45(3), 45(4), 45(5A) JDA with wor
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2
Section 47 — Transactions Not Regarded as Transfer
Section 47 Income Tax Act: 15+ transfers exempt from capital gains — HUF partition, gifts, amalgamation, demerger, firm-to-company conversio
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3
Section 48 — Mode of Computation
Section 48 Income Tax Act: learn how capital gains is computed in India — formula, indexation (CII), exceptions for equity & bonds, and NR r
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4
Section 49 — Cost with Reference to Certain Modes of Acquisition
Section 49 Income Tax Act: How to find cost of acquisition for gifted, inherited, or sweat equity assets — key CA Inter capital gains rule e
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5
Section 50 — Depreciable Assets (Sale)
Section 50 Income Tax Act: Capital gains on depreciable assets (block of assets) are always short-term. Learn the formula, both scenarios &
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6
Section 50C — Special Provision for Land/Building (Stamp Value)
Section 50C Income Tax: stamp duty value used as sale consideration for land/building capital gains — rules, 5% safe harbour, and exam tips
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7
Section 54B — Exemption for Agricultural Land
Section 54B Income Tax: Exemption on capital gains from sale of agricultural land if reinvested in new agri land within 2 years. Rules, CGAS
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8
Section 54EC — Investment in Specified Bonds
Section 54EC: Save LTCG tax on sale of land/building by investing up to ₹50L in NHAI/REC bonds within 6 months. Key rules, lock-in & exam ti
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9
Section 54F — Investment of Net Consideration in House
Section 54F exempts LTCG on sale of shares, gold or any non-house asset if proceeds are reinvested in one residential house — rules, formula
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10
Section 111A — Tax on Short-term Capital Gains (STT-paid)
Section 111A: flat 20% tax on STCG from listed equity shares & equity MFs where STT is paid. Key CA Inter topic; proviso protects low-income
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11
Section 112A — Tax on LTCG on Equity (₹1L exempt)
Section 112A: 10% tax on LTCG from listed equity shares & mutual funds above ₹1.25 lakh — rules, STT condition & exam tips for CA Inter 2026
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