CHAPTER XII – Determination of tax in certain special cases
Here’s the section-wise analysis of CHAPTER XII – Determination of tax in certain special cases of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 110 | Determination of tax where total income includes income on which no tax is payable. | Section-190 |
| 111 | Tax on accumulated balance of recognised provident fund. | Section-191 |
| 111A | Tax on short-term capital gains in certain cases. | Section-196 |
| 112 | Tax on long-term capital gains. | Section-197 |
| 112A | Tax on long-term capital gains in certain cases. | Section-198 |
| 113 | Tax in the case of block assessment of search cases. | Section-192 |
| 114 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 115 | Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 115A | Tax on dividends, royalty and technical service fees in case of foreign companies. | Section-207 |
| 115AB | Tax on income from units purchased in foreign currency or capital gains arising from their transfer. | Section-208 |
| 115AC | Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. | Section-209 |
| 115ACA | Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. | Section-193 |
| 115AD | Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer. | Section-210 |
| 115B | Tax on profits and gains of life insurance business. | Section-194 (Table: S. No. 6) |
| 115BA | Tax on income of certain manufacturing domestic companies. | Section-199 |
| 115BAA | Tax on income of certain domestic companies. | Section-200 |
| 115BAB | Tax on income of new manufacturing domestic companies. | Section-201 |
| 115BAC | Tax on income of individuals Hindu undivided family and others | Section-202 |
| 115BAD | Tax on income of certain resident co-operative societies. | Section-203 |
| 115BAE | Tax on income of certain new manufacturing co-operative societies. | Section-204 |
| NEW | N.A. | Section-205 |
| 115BB | Tax 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. | Section-194 (Table:S. No. 1) |
| 115BBA | Tax on non-resident sportsmen or sports associations. | Section-211 |
| 115BBB | Tax on income from units of an open-ended quity oriented fund of the Unit Trust of India or of Mutual Funds. | Redundant |
| 115BBC | Anonymous donations to be taxed in certain cases. | Section-337 (Table: S. No. 1) |
| 115BBD | Tax on certain dividends received from foreign companies. | Redundant |
| 115BBDA | Tax on ceratin dividends received from domestic companies. | Redundant |
| 115BBE | Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. | Section-195 |
| 115BBF | Tax on income from patents. | Section-194 (Table: S. No. 2) |
| 115BBG | Tax on income from transfer of carbon credit. | Section-194 (Table: S. No. 3) |
| 115BBH | Tax on income from virtual digital asset. | Section-194 (Table: S. No. 4) |
| 115BBI | Specified income of certain institutions. | Section-337 |
| 115BBJ | Tax on winnings from online games. | Section-194 (Table: S. No. 5) |
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