CHAPTER XIIBA – Special provisions relating to certain limited liability partnerships
Here’s the section-wise analysis of CHAPTER XIIBA – Special provisions relating to certain limited liability partnerships 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) |
|---|---|---|
| 115JC | Special provisions for payment of tax by certain persons other than a company. | Section-206 |
| 115JD | Tax credit for alternate minimum tax. | Section-206 |
| 116JE | Application of other provisions of this Act. | Section-206 |
| 115JEE | Application of this Chapter to certain persons. | Section-206 |
| 115JF | Interpretation in this Chapter | Section-206 |
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