Section mapping · Capital gain on transfer of specified capital assets under land pooling scheme of the Andhra Pradesh Government

Section 10(37A) (ITA 1961) → No equivalent (ITA 2025)

Section 10(37A) of the Income-tax Act, 1961 has no corresponding provision in the Income-tax Act, 2025 — the CBDT comparison utility lists it as not re-enacted.

The official CBDT comparison utility lists no corresponding provision in the Income-tax Act 2025 for this section. It has not been re-enacted in the new Act — check the transitional and savings provisions before assuming the position lapses.