TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clause 82 of Income Tax Bill 2025: Tax Relief on Capital Gains for Reinvested Residential Property Sales</h1> Clause 82 of the Income Tax Bill, 2025, outlines provisions for deferring or exempting capital gains tax from the sale of residential properties when proceeds are reinvested in new residential properties. It aims to stimulate the real estate sector and provide tax relief to individuals and Hindu Undivided Families (HUFs). Key features include a structured approach for managing unutilized gains, flexibility in reinvestment options, and caps on tax benefits to target middle-income taxpayers. Compared to Section 54 of the Income Tax Act, 1961, Clause 82 offers enhanced clarity and modernized provisions, reflecting evolving economic policies.
TaxTMI 
TaxTMI 