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1961 Section 115BBE→2025 Section 195, Section 107

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From the Income Tax Department's correspondence. Change labels are an aid to reading; the text of the Acts prevails. Text as on 22 May 2026 (1961) and 25 August 2026 (2025) · 1961 source ↗ · 2025 source ↗ ·

1961 Income-tax Act, 1961

Section 115BBETax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.Read on its page ›

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2025 Income-tax Act, 2025

Section 195Tax on income referred to in sections 102 to 106.Read on its page ›

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Section 107Charge of tax.Read on its page ›

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