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Income under the Head Capital Gains Class 3 | Exemption u/s 54 | Income Tax AY 2025-26 | BCom/BBA

📚 Income under the Head Capital Gains | Class 03 | Exemption in Capital Gains u/s 54 | Income Tax AY 2025-26 | B.Com Programme/Honours & BBA

In this lecture, we discuss *Capital Gains Exemption under Section 54* of the Income Tax Act, 1961, applicable for AY 2025-26.
This topic is highly important for *B.Com, BBA, CA, CMA, CS exams* and helps in understanding tax-saving provisions.

✅ Topics Covered in This Class:
Section 54 – Exemption on Capital Gains (Residential House Property)
Conditions for claiming exemption
Time limit for purchase or construction of new house property
Amount of exemption – lesser of two conditions
Utilisation of Capital Gain Account Scheme (CGAS)
Practical numericals and exam-oriented problems
Relevance for B.Com/BBA Semester 5 (DU Regular/SOL/NCWEB)

🎯 Best For:
B.Com Programme & Hons Students (Sem 5)
BBA Students (Sem 5)
CA Foundation / CMA Foundation / CS Executive Aspirants
Income Tax AY 2025-26 exam preparation
DU Regular, SOL & NCWEB students

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📌 Related Lectures (Watch Next):
🔗 Capital Gains Class 1 – Basics & Computation
🔗 Capital Gains Class 2 – Computation with Numericals
🔗 Capital Gains Class 4 – Exemptions u/s 54B, 54EC, 54F
🔗 Salary Income Lectures (AY 2025-26)
🔗 House Property Income Complete Series

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