Nov 03, 2025 Circulars & Notifications Attachment Link
Re-investment of Capital Gains in Fixed Deposits
Explore how charitable and religious trusts can reinvest capital gains under Section 11(1A) of the Income Tax Act, 1961, without losing tax exemption. This issue also discusses whether fixed deposits qualify as capital assets and outlines the permissible reinvestment period and treatment of interest income; supported by judicial interpretations and CBDT instructions that clarify practical application.
