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of <h1>Clause 84 of Income Tax Bill 2025 aligns with Section 54D, enhancing tax relief for reinvested capital gains.</h1> Clause 84 of the Income Tax Bill, 2025, and Section 54D of the Income-tax Act, 1961, both address capital gains from compulsory acquisition of lands and buildings, offering tax relief if compensation is reinvested in similar assets. Clause 84 updates the language and framework to align with contemporary tax environments, emphasizing compliance and transparency. It mandates reinvestment within three years and requires depositing unutilized gains in a specified bank, ensuring genuine reinvestment efforts. Both provisions aim to support industrial continuity and economic growth, though Clause 84 introduces procedural enhancements for clarity and adaptability.
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