Section mapping · Profit on sale of property used for residence
Section 54 (ITA 1961) → 82 (ITA 2025)
Translate ↔ 1961Section 54 of the Income-tax Act, 1961 corresponds to section 82 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: directConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 54 Profit on sale of property used for residence | 82 Profit on sale of property used for residence |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.