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171 mapping records. Source-checked records are labelled; remaining legacy mappings stay marked for review.

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s. 54ECs. 85·Exemption on LTCG invested in specified bonds

No Material Change

What this means for you

This is only a renumbering — Section 54EC of ITA 1961 is now Section 85 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.

Renumbering only

Relevant for:Investors

ITA 1961 — Section 54EC

Review pending

Section 54EC: LTCG exempt up to Rs. 50 lakh if invested in specified bonds (NHAI/REC) within 6 months of transfer.

ITA 2025 — Section 85

Review pending

Section 85: Capital gains not to be charged on investment in certain bonds. Rs. 50 lakh cap and 6-month timeline unchanged.

What Changed

AI Summary

Renumbered from 54EC to 85. No substantive change.

Verdict

Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.

ITA 2025 — Section 85Read on official site

Source:Income-tax Act, 2025 — Official Navigator(Department Navigator PDF)· Original dataset (2025-08-21) — detailed review pendingHigh confidenceView source