The 2025 Amendment Scheme has modernised the Capital Gains Account Scheme (CGAS) by making it digital-first and easier to use. Taxpayers can now deposit capital gains online through Net Banking, UPI, RTGS, or NEFT, with the deposit date clearly defined. Electronic statements replace passbooks, more banks are authorised to manage CGAS accounts, and simpler ITR forms are on the way. With broader exemptions like Section 54GA included, the scheme reduces stress and makes compliance smoother for property sellers, NRIs, and businesses.