Home > Income Tax Act 2025 > Section-67Last Updated: Mar 07th 2025
Section-67 provides for capital gains and also seeks to provide the chargeability of Income-tax under the head “Capital gains” for various kinds of transfer of capital assets. Learn to understand the section-67 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.