CHAPTER XIIB – Special provisions relating to certain companies
Here’s the section-wise analysis of CHAPTER XIIB – Special provisions relating to certain companies 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) |
|---|---|---|
| 115J | Special provisions relating to certain companies. | Redundant |
| 115JA | Deemed income relating to certain companies. | Section-206 |
| 115JAA | Tax credit in respect of tax paid on deemed income relating to ceratain companies. | Section-206 |
| 115JB | Special provisions for payment of tax by certain companies. | Section-206 |
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