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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
Section comparison
ITA 1961ITA 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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