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1961 Section 115B, Section 115BB, Section 115BBF, Section 115BBG, Section 115BBH, Section 115BBJ→2025 Section 194

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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 115BTax on profits and gains of life insurance business.Read on its page ›

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Section 115BBTax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever.Read on its page ›

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2025 Income-tax Act, 2025