Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 86(1)] [Section 86] [Entire Act] Union of India - Subsection Section 86(1)(a) in The Income Tax Act, 2025 (a)capital gains arising from the transfer of any long-term capital asset, not being a residential house (original asset); and