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 219(1)] [Section 219] [Entire Act] Union of India - Subsection Section 219(1)(a) in The Income Tax Act, 2025 (a)the capital gains arising from such conversion shall not be chargeable to tax in the tax year in which such conversion takes place; and