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<h1>Amendment to Section 45: Interim Order Compensation Now Capital Gains Income from Year of Final Order</h1> In section 45 of the Income-tax Act, an amendment to sub-section (5) introduces a proviso effective from April 1, 2015. This proviso states that any compensation received through an interim order from a court, Tribunal, or other authority will be considered income under 'Capital gains' for the previous year in which the final order is issued by the court, Tribunal, or authority.