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1961 Section 115JAA, Section 115JC, Section 115JD, Section 115JE, Section 115JEE→2025 Section 206

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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 115JAATax credit in respect of tax paid on deemed income relating to certain companies.Read on its page ›

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Section 115JCSpecial provisions for payment of tax by certain persons other than a company.Read on its page ›

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Section 115JDTax credit for alternate minimum tax.Read on its page ›

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Section 115JEApplication of other provisions of this Act.Read on its page ›

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Section 115JEEApplication of this Chapter to certain persons.Read on its page ›

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2025 Income-tax Act, 2025

Section 206Special provision for minimum alternate tax and alternate minimum taxRead on its page ›

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