Section mapping · Indexed cost of acquisition (CII)
Section 48(ii) (ITA 1961) → 72(8)(a) (ITA 2025)
Mapping type: directConfidence: KB-unverifiedAs of: 2026-08-04
| ITA 1961 | ITA 2025 |
|---|---|
| 48(ii) Indexed cost of acquisition (CII) | 72(8)(a) |
Dataset note: KB cites CBDT Notification 70/2025 (S.O. 2946(E), 1 Jul 2025) for CII under ITA 2025
KB cites CBDT Notification 70/2025 (S.O. 2946(E), 1 Jul 2025) for CII under ITA 2025
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