The Central Board of Direct Taxes (CBDT) on November 19, 2025, notified the Capital Gains Accounts (Second Amendment) Scheme, 2025, further to amend the Capital Gains Account Scheme, 1988.
The following has been stated: -
•In paragraph 1, in sub-paragraph (3), after the figures and letter “54G”, the figures and letters “54GA” shall be inserted.
•In paragraph 3, after the figures and letter “54G”, the words, figures, and letters “or section 54GA” shall be inserted.
•In paragraph 10, in sub-paragraph (1), after the words, figure and letter “of section 54G”, the words, brackets and figures “or sub-section (2) of section 54GA” shall be inserted.
It shall come into force on November 19, 2025.
The detailed notification is given in the document below.
[Notification No.:S.O.5293(E).]
