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        F. Acts / Amendment Acts

        Section 26 - Amendment of section 54EA.

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Amendment to Section 54EA: omission of subsection (3) deletes a specified provision from the capital gains framework. The Finance Act, 2023 omits sub-section (3) of Section 54EA of the Income-tax Act, effecting deletion of that specified provision from the statute without inserting replacement text.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment to Section 54EA: omission of subsection (3) deletes a specified provision from the capital gains framework.

                                The Finance Act, 2023 omits sub-section (3) of Section 54EA of the Income-tax Act, effecting deletion of that specified provision from the statute without inserting replacement text.


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