CBDT Issues SOP for Taxing Capital Gains on JDAs Under Section 45(5A)

Last updated: 18 September 2025

The Central Board of Direct Taxes (CBDT) has issued a detailed Office Memorandum dated September 15, 2025, outlining best practices and a Standard Operating Procedure (SOP) for assessing capital gains arising from Joint Development Agreements (JDAs) under Section 45(5A) of the Income Tax Act, 1961.

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Attached File : 671907_25463_cbdt_om_jda_15_09_2025.pdf

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Category Income Tax   Report

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