Section 536(2)(q) in The Income Tax Act, 2025

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Union of India - Subsection

Section 536(2)(q) in The Income Tax Act, 2025

(q)any amount of profits or gains arising out of transfer of capital asset not charged under the head capital gains by virtue of the provisions contained in section 47(iv), (v), (xiii), (xiiib) or (xiv) of the repealed Income-tax Act in any tax year beginning before the 1st April, 2026 shall be deemed to be the income chargeable under the head "Capital gains" under this Act, for the tax year––

(A)in which the transfer took place if any of the conditions laid down in section 47A(1)(i) or (ii) of the repealed Income-tax Act are satisfied; or

(B)in which any of the conditions laid down in section 47(xiii), (xiiib) or (xiv) of the repealed Income-tax Act are not complied with,

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Union of India - Subsection

Section 536(2)(q) in The Income Tax Act, 2025