Section 54GA
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
Quick Answer
Section 54GA (Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone) has been deleted under the Income-tax Act, 2025, effective 1st April 2026.
What changed for Section 54GA
The starting point is Section 54GA of the Income Tax Act, 1961 — exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any special economic zone. Exempted capital gains on shifting an industrial unit to an SEZ.
The Income-tax Act, 2025 does not retain Section 54GA: it is deleted with effect from 1st April 2026, so no equivalent section replaces it. NA. Sunset provision alongside the broader SEZ tax holidays (Section 10AA).
On the ground, changes to Section 54GA carry a Low impact. Archival value.
Sec 54GA
Provision Summary
Exempted capital gains on shifting an industrial unit to an SEZ.
Deleted
Provision Summary
NA. Sunset provision alongside the broader SEZ tax holidays (Section 10AA).
Key Changes & Highlights
- Obsolete as SEZ push was dialed down.
Related Sections
Frequently Asked Questions
What does Section 54GA of the Income Tax Act 1961 deal with?
Section 54GA of the Income Tax Act, 1961 covers exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any special economic zone. Exempted capital gains on shifting an industrial unit to an SEZ.
Does Section 54GA survive under the Income-tax Act, 2025?
Section 54GA has been deleted under the Income-tax Act, 2025, with no successor section carrying it forward from 1st April 2026. NA. Sunset provision alongside the broader SEZ tax holidays (Section 10AA).
Why does the change to Section 54GA matter for taxpayers?
The transition impact for Section 54GA is rated Low. Archival value.
What are the key changes to Section 54GA under the Income-tax Act, 2025?
Obsolete as SEZ push was dialed down. These points are specific to Section 54GA (Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone).
Disclaimer: This mapping of Section 54GA (Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone) under the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 54GA is currently marked Deleted, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
Need professional help on Section 54GA?
Compare trusted providers — both offer CA services ready for the Income-tax Act, 2025.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?