Capital Gains: 1961 vs 2025 – A Comparative Analysis
The ICAI Udupi Branch organized a Continuing Professional Education (CPE) seminar on “Capital Gains under the Income-tax Act, 2025 – A Comparative Analysis with the Income-tax Act, 1961” on 14th March 2026 at ICAI Bhawan Kunjibettu.
The session was delivered by CA Gautham Nayak, Past Chairman of ICAI Mangalore, who provided an in-depth comparative analysis of capital gains provisions under both Acts. The seminar focused on key changes in computation, exemptions, and tax treatment, while also addressing practical challenges faced by professionals in adapting to the new framework.
Event Highlights
- Comparative analysis of Capital Gains provisions under the Income-tax Act, 1961 and 2025
- Key changes in computation, exemptions, and tax treatment
- Practical insights for professionals and taxpayers
- Discussion on transition challenges and interpretational aspects
- Interactive session with participant queries and expert clarifications
Awards & Recognitions
- Felicitation of CA Gautham Nayak for delivering an insightful and knowledge-driven session
- Recognition of ICAI Udupi Branch’s efforts in continuous professional development
- Appreciation for active participation and engagement by members
