CA Final May 2027, May 2027 Direct Tax, New Income Tax Act 2025, Zeroinfy - March 18, 2026

The Capital Gains Revolution. Section 67 Decoded — New Rates, New Rules, New Sections

March 2026 · The May 2027 Transition Series — Part 7 · 10 min read

Capital Gains is the most dynamic chapter in Direct Tax — every Budget tweaks it. For May 2027, the entire legal foundation has shifted. Section 45 is gone. Section 67 is in. The rates have changed. The holding periods have changed. And the computation formula has been rewritten. This is your complete guide.

1. The Big Move: Section 45 → Section 67

Under the 1961 Act, Section 45 was the charging section for Capital Gains — the provision that brought profits from asset transfers into the tax net. Under the Income-tax Act, 2025, this charge now sits at Section 67, placed in Chapter VII — Capital Gains.

This is not just a renumbering. The new section consolidates several deeming provisions that were scattered across the old Act into one clean, structured section. For the May 2027 exam, citing Section 45 is citing a repealed law.

Sec 45

Old Act, 1961

Scattered across Sections 45–55A

→

Sec 67

New Act, 2025

Chapter VII — unified, structured, 18 sub-sections

Provision	Old Act (1961)	New Act (2025)
Charging Section	Section 45	Section 67 New
Computation	Section 48	Section 72 New
Exemptions from CG	Section 47	Section 70 New
Cost of Acquisition	Section 49	Section 73 New
STCG (STT paid equity)	Section 111A @ 15%	Section 196 @ 20% Changed
LTCG (General)	Section 112 @ 20% (with indexation)	Section 197 @ 12.5% Changed
LTCG (STT paid equity)	Section 112A @ 10% (above ₹1L)	Section 198 @ 12.5% (above ₹1.25L) Changed
Buy-back of Shares	Section 46A	Section 69 New

2. Section 67(1) — The Charging Provision

Section 67(1) states: any profits or gains arising from the transfer of a capital asset effected in a Tax Year shall be chargeable to income-tax under the head "Capital Gains" and shall be deemed to be the income of the Tax Year in which the transfer took place.

Three words in this section carry the entire weight of the chapter:

🔑

"Transfer"

Defined in Sec 2(109). Includes sale, exchange, relinquishment, extinguishment of rights, compulsory acquisition. Critical — no transfer = no CG.

🏠

"Capital Asset"

Property of any kind — movable, immovable, tangible, intangible. Exceptions: stock-in-trade, personal movables, agricultural land (rural).

📅

"Tax Year"

The year of transfer is the year of chargeability. Under the old Act this was "Previous Year." New Act uses Tax Year — same concept, new name.

3. Holding Period — STCA vs LTCA

The classification of an asset as Short-Term or Long-Term determines the tax rate, indexation benefit, and exemption eligibility. Under Section 2(101), the holding period rules are:

Asset Type	STCA (held ≤)	LTCA (held >)
Listed equity shares / equity MF units / units of business trust / zero coupon bonds	12 months	> 12 months
All other assets (land, building, unlisted shares, gold, debt MF, etc.)	24 months	> 24 months

💡

Exam Insight — 24-Month Rule is the Default

The 24-month rule is the general rule under Sec 2(101)(a). The 12-month rule is the exception for listed securities/equity MF/ZCB only — per Sec 2(101)(b). In the exam, if an asset type is not specified, always apply 24 months. Immovable property, unlisted shares, gold — all follow 24 months.

4. Computation — Section 72

Section 72 (old Section 48) is where the actual CG number is computed. The formula is:

Capital Gains Computation — Sec 72(1)

Full Value of Consideration received or accruing on transfer

−

Expenditure incurred wholly and exclusively in connection with the transfer

−

Cost of Acquisition + Cost of Improvement (or Indexed cost for LTCG on eligible assets)

= Capital Gains (chargeable under head "Capital Gains")

⚠️

Key Restriction — Sec 72(3)

Two deductions are NOT allowed under Section 72: (a) Interest claimed as deduction under Section 22(1)(b) or Chapter VIII, and (b) Securities Transaction Tax paid. These are perennial exam traps — students often deduct STT. It is expressly disallowed.

5. Tax Rates — The Biggest Change for May 2027

This is the area students are most likely to get wrong in the exam. The Finance Act, 2024 amendments (effective 23rd July, 2024) have been carried into the 2025 Act. Rates have changed significantly from what most students studied.

STCG — Section 196

STT-paid equity / equity MF / business trust units

20%

Old rate was 15% — increased to 20%

No basic exemption benefit. STT must be paid on the transaction.

LTCG — Section 197

All long-term capital assets (general)

12.5%

Without indexation (for assets acquired after 23 July 2024)

Special Rule: For land/building acquired before 23 July 2024 — taxpayer gets the LOWER of: 12.5% without indexation OR 20% with indexation.

LTCG — Section 198

STT-paid equity / equity MF / business trust units

12.5%

On gains exceeding ₹1,25,000 in a Tax Year

Gains up to ₹1,25,000 — NIL. Old limit was ₹1,00,000. No indexation allowed.

⚠ Critical Exam Alert — Rate Changes Students Get Wrong

STCG (equity): NOT 15% anymore — it is 20% under Sec 196

LTCG (equity): NOT 10% anymore — it is 12.5% under Sec 198

LTCG (general): NOT 20% with indexation — it is 12.5% without indexation under Sec 197

Exemption limit (Sec 198): NOT ₹1L — it is ₹1.25L

6. Key Deeming Provisions Inside Section 67

Section 67 consolidates several special rules that were scattered across the old Act. These sub-sections are favourite exam questions:

Sub-Section

What it covers

Old Equivalent

Sec 67(6)

Conversion of capital asset into stock-in-trade — CG taxable in year of sale of such stock, FMV on conversion date = consideration

Old Sec 45(2)

Sec 67(9)

Capital contribution to firm/AOP/BOI — CG arises in year of transfer, amount recorded in books = consideration

Old Sec 45(3)

Sec 67(12)

Compulsory acquisition — initial compensation taxable in year of first receipt; enhanced compensation taxable in year of receipt of enhanced amount

Old Sec 45(5)

Sec 67(14)

JDA (Joint Development Agreement) — CG taxable in year of completion certificate; stamp duty value of share in project = consideration

Old Sec 45(5A)

7. The Articleship Re-Label Exercise

Every capital gains computation you've done in practice is conceptually valid. Just update your section references:

What Your Office Says (Old)

What the 2025 Act Says (New)

"Capital Gains u/s 45"

Capital Gains u/s 67

"Computation u/s 48"

Computation u/s 72

"STCG u/s 111A @ 15%"

STCG u/s 196 @ 20%

"LTCG u/s 112A @ 10% above ₹1L"

LTCG u/s 198 @ 12.5% above ₹1.25L

"LTCG u/s 112 @ 20% with indexation"

LTCG u/s 197 @ 12.5% without indexation

"JDA provisions u/s 45(5A)"

JDA provisions u/s 67(14)

8. Exam Strategy for May 2027

Computation Question (15–20 marks): Always follow the Sec 72(1) formula — Full Value of Consideration minus Transfer Expenses minus Cost of Acquisition/Improvement. Then classify as STCG or LTCG using holding period. Apply the correct rate from Sec 196 / 197 / 198. Never deduct STT — Sec 72(3) expressly bars it.

Theory Question (4–6 marks): For JDA, compulsory acquisition, or conversion questions — always identify the correct sub-section of Sec 67, state the deeming fiction, and identify what constitutes the "full value of consideration." That three-part answer always scores full marks.

🚀

Strategic Exam Tip for May 2027

Every CG answer should end with a tax rate conclusion. State: "Since the asset is a [long-term / short-term] capital asset, the capital gains of ₹X are chargeable under Section [196 / 197 / 198] of the Income-tax Act, 2025 at [20% / 12.5%]." Citing the correct new section number instead of the old one signals to the examiner that you are May 2027 ready.

📥 Download the Capital Gains Quick Reference Chart

Section 67 vs Section 45 · Holding Periods · Tax Rates (Sec 196/197/198) · Key Deeming Provisions — all on one page.

↓ Get the Free Chart

📚 The May 2027 Transition Series

Master the New Income-tax Act, 2025 with our comprehensive 7-part guide:

✅ Part 1: The Big Reset: What's Changing?
✅ Part 2: The May 2027 Student Checklist
✅ Part 3: The Golden Bridge: Section Mapping Guide
✅ Part 4: The TDS & TCS Revolution (Section 393)
✅ Part 5: Tax Audit 2.0: From 44AB to Section 63
✅ Part 6: MAT is Back: Section 206 Decoded
✅ Part 7: Capital Gains Revolution: Section 67 Decoded (You are here)

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شركة تنظيف وصيانة مسابح بنجران March 19, 2026

شركة مكافحة حشرات بنجران وكذلك شركة كشف تسربات المياه بنجران وتنظيف خزانات وتنظيف الموكيت والسجاد والكنب والشقق والمنازل بنجران وتنظيف الخزانات بنجران وتنظيف المساجد بنجران شركة تنظيف بنجران تنظيف المسابح بنجران
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https://jumperads.com/najran/water-leaks-detection-company-najran.html شركة كشف تسربات بنجران
https://jumperads.com/najran/najran-company-surfaces.html شركة عزل اسطح بنجران
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https://jumperads.com/najran/najran-cleaning-company-Furniture.html شركة تنظيف الاثاث بنجران
https://jumperads.com/najran/najran-cleaning-company-home.html شركة تنظيف شقق بنجران
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https://jumperads.com/najran/najran-cleaning-company-Villas.html شركة تنظيف فلل بنجران
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افضل شركة نقل عفش بينبع March 19, 2026

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