Compare

1961 Section 40A→2025 Section 29, Section 36

SplitUnreviewed

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 40AExpenses or payments not deductible in certain circumstances.Read on its page ›

Loading the text…

2025 Income-tax Act, 2025

Section 29Deductions related to employee welfare.Read on its page ›

Loading the text…

Section 36Expenses or payments not deductible in certain circumstances.Read on its page ›

Loading the text…