{"id":367297,"date":"2025-11-20T16:30:04","date_gmt":"2025-11-20T11:00:04","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=367297"},"modified":"2025-11-20T16:34:19","modified_gmt":"2025-11-20T11:04:19","slug":"capital-gains-accounts-scheme-2025-amendment-update-scctimes","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/20\/capital-gains-accounts-scheme-2025-amendment-update-scctimes\/","title":{"rendered":"Capital Gains Accounts Scheme Goes Digital: Key Highlights of Second Amendment 2025"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">On 19-11-2025, the Ministry of Finance notified the <span style=\"font-weight: bold;\">Capital Gains Accounts (Second Amendment) Scheme, 2025<\/span>, marking a significant step toward digitization and modernization.<\/p>\n<h3>Key Highlights:<\/h3>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p>This Amendment modifies the <span style=\"font-weight: bold;\">Capital Gains Accounts Scheme, 1988<\/span>, aligning it with rapidly evolving digital payments ecosystem and strengthening compliance under the <span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\" target=\"_blank\">Income-tax Act, 1961<\/a><\/span>.<\/p>\n<\/li>\n<li>\n<p>The revised Scheme now includes <span style=\"font-weight: bold;\">Section 54GA<\/span>, which deals with capital gains arising from the shifting of industrial undertakings from urban areas to <span style=\"font-weight: bold;\">Special Economic Zones<\/span> (SEZs), ensuring broader applicability for taxpayers seeking exemptions.<\/p>\n<\/li>\n<li>\n<p>This Amendment revises the definition of &#8220;<span style=\"font-weight: bold;\">Deposit Office<\/span>&#8221;, which now includes:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Branches of State Bank of India, its subsidiaries, and corresponding new banks under the Banking Companies Acts.<\/p>\n<\/li>\n<li>\n<p>Any banking company defined under the <span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002768475\" target=\"_blank\">Banking Regulation Act, 1949<\/a><\/span>, authorized by the Central Government to accept deposits under this scheme.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>The Amendment introduces <span style=\"font-weight: bold;\">&#8220;electronic mode&#8221;<\/span> for deposits, allowing payments through:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Credit\/Debit Cards<\/p>\n<\/li>\n<li>\n<p>Net Banking<\/p>\n<\/li>\n<li>\n<p>IMPS, UPI<\/p>\n<\/li>\n<li>\n<p>RTGS, NEFT<\/p>\n<\/li>\n<li>\n<p>BHIM Aadhaar Pay<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>This inclusion eliminates the earlier dependence on cheques and demand drafts, aligning the scheme with modern banking practices.<\/p>\n<\/li>\n<li>\n<p>Para 3 is modified to extend the scheme&#8217;s applicability to <span style=\"font-weight: bold;\">SEZ related exemptions<\/span>.<\/p>\n<\/li>\n<li>\n<p><span class=\"Strong\"><span style=\"font-weight: normal;\">Amendments to<\/span> Para 5 are stated as follows:<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Sub-paragraph (4): Deposits can now be made &#8220;by electronic mode&#8221; in addition to cheque or draft.<\/p>\n<\/li>\n<li>\n<p>Sub-paragraph (6): Clarifies that the effective date of deposit is the date the cheque, draft, or electronic payment is received by the deposit office, subject to realization.<\/p>\n<\/li>\n<li>\n<p>Sub-paragraph (7): Adds that the date of receipt of deposit by electronic mode is also valid, ensuring parity between traditional and digital payment methods.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>Para 7 now permits taxpayers to use <span style=\"font-weight: bold;\">electronic statements of account<\/span> instead of physical passbooks, reducing paperwork and improving accessibility.<\/p>\n<\/li>\n<li>\n<p>In Para 9, subparagraphs (1) and (2) now recognize <span style=\"font-weight: bold;\">electronic statements of account<\/span> alongside traditional passbooks, while subparagraph (4) permits withdrawals through <span style=\"font-weight: bold;\">electronic mode<\/span>, integrating digital records into the process.<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">Para 13<\/span> introduces<span style=\"font-weight: bold;\"> digital closure of accounts<\/span>:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>From <span style=\"font-weight: bold;\">1-4-2027<\/span>, closure requests will be furnished electronically using <span style=\"font-weight: bold;\">digital signature or electronic verification code (EVC)<\/span>.<\/p>\n<\/li>\n<li>\n<p>DGIT (Systems) will define procedures for filing Forms G &amp; H, ensure secure data handling, and implement archival policies.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">Finance Ministry has notified second Amendment to Capital Gains Accounts Scheme introducing digital payments, SEZ coverage, and mandatory online account closure from April 2027.<\/p>\n","protected":false},"author":67525,"featured_media":367303,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[3677,93074,93075,2592,2824,93076,93077,89915,93078],"class_list":["post-367297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-capital_gains","tag-capital-gains-accounts-scheme","tag-digital-payments-amendment","tag-Income_Tax","tag-Ministry_of_Finance","tag-section-54ga","tag-special-economic-zones","tag-tax-compliance","tag-tax-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Capital Gains Accounts Scheme 2025 Amendment Explained | SCC Times<\/title>\n<meta name=\"description\" content=\"Detailed 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