{"id":3513,"date":"2025-11-28T07:17:07","date_gmt":"2025-11-28T07:17:07","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3513"},"modified":"2025-11-28T07:17:08","modified_gmt":"2025-11-28T07:17:08","slug":"income-tax-notification-161-2025-dated-19-11-2025-capital-gains-accounts-scheme-amendments","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/28\/income-tax-notification-161-2025-dated-19-11-2025-capital-gains-accounts-scheme-amendments\/","title":{"rendered":"Income Tax Notification 161\/2025 Dated 19\/11\/2025 -Capital Gains Accounts Scheme- Amendments\u00a0"},"content":{"rendered":"\n<p>The notification incorporates section 54GA across various paragraphs and expands the definition of \u201cDeposit Office\u201d to include authorised branches of SBI, subsidiary banks, corresponding new banks, and any notified banking company. It also introduces \u201celectronic mode\u201d as a valid method for deposits, covering credit\/debit cards, net banking, IMPS, UPI, RTGS, NEFT, and BHIM Aadhaar Pay. It clarifies that the effective date of deposit, whether made through cheque, draft, or electronic mode, shall be the date of receipt by the deposit office. Passbooks and statements may be furnished electronically.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/incometaxindia.gov.in\/communications\/notification\/notification-161-2025.pdf\"><em>(Link: Income Tax Notification 161\/2025 Dated 19\/11\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The notification incorporates section 54GA across various paragraphs and expands the definition of \u201cDeposit Office\u201d to include authorised branches of [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,17],"tags":[],"class_list":["post-3513","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-notifications-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax Notification 161\/2025 Dated 19\/11\/2025 -Capital Gains Accounts Scheme- Amendments\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/28\/income-tax-notification-161-2025-dated-19-11-2025-capital-gains-accounts-scheme-amendments\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax Notification 161\/2025 Dated 19\/11\/2025 -Capital Gains Accounts Scheme- Amendments\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The notification incorporates section 54GA across various paragraphs and expands the definition of \u201cDeposit Office\u201d to include authorised branches of [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/28\/income-tax-notification-161-2025-dated-19-11-2025-capital-gains-accounts-scheme-amendments\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; 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