ITA 1961 · Sec 10(38)
Long-term capital gains on listed equity
Long-term capital gains on listed equity are fully exempt from tax under this section, subject to STT having been paid.
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TypeAct & RulesCircularsNotificationsCase LawExpert Commentary
- Circular0 credits
Circular 204/16/2023-GST - taxability of corporate & personal guarantees
CBIC · GST · 27 Oct 2023
- Circular0 credits
Circular 172/04/2022-GST - clarifications on ITC and Sec 17(5)
CBIC · GST · 06 Jul 2022
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Expert note - blocked credit on construction under Sec 17(5)(c)/(d)
Expert Commentary · GST · updated Jul 2026
Inside the Data Center · 1961 ↔ 2025 mapping
Income-tax Act 1961 vs 2025, section by section.
The renumbering moved almost every well-known section. Pick a provision and see the old and new text together, with a plain-language read on whether the substance actually changed or only the number did.
LTCG on equity
ITA 2025 · Sec 198
Long-term capital gains on listed equity
The blanket exemption is withdrawn; such gains are taxed at 12.5% above the annual exemption threshold.
House property interest
ITA 1961 · Sec 24(b)
Interest on borrowed capital — house property
Interest on a self-occupied property is deductible up to a specified cap set within this section.
ITA 2025 · Sec 22
Interest on borrowed capital — house property
The deduction is retained with the same cap, relocated and renumbered for clarity.
TDS on non-residents
ITA 1961 · Sec 195
Withholding on payments to non-residents
Any person paying a sum chargeable to tax to a non-resident must deduct tax at the rates in force.
ITA 2025 · Sec 393
Withholding on payments to non-residents
The obligation carries over unchanged, renumbered and consolidated with related withholding provisions.
Business loss carry-forward
ITA 1961 · Sec 72
Carry-forward of business losses
Business losses may be carried forward for eight assessment years, subject to timely filing.
ITA 2025 · Sec 111
Carry-forward of business losses
The eight-year window is retained, with the filing condition restated in the new numbering.
- Added / changed in 2025
- Removed from 1961