Capital Gains Accounts (Second Amendment) Scheme, 2025

On 19th November 2025, the Central Board of Direct Taxes (CBDT) issued the Capital Gains Accounts (Second Amendment) Scheme, 2025, bringing widespread procedural updates, new digital payment modes, and expanded coverage under tax sections, and streamlined electronic documentation.

  • It is aimed at modernising and digitizing the Capital Gains Account Scheme (CGAS), 1988.

Key Amendments to the Scheme

Expansion of Applicable Tax Sections

  • The amendment formally includes Section 54GA which deals with capital gains arising from the shifting of industrial undertakings from urban areas to Special Economic Zones into various procedural clauses of CGAS.
  • This ensures uniformity and consistency across tax-exemption ....
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