CHAPTER XIIEB – Special provisions relating to tax on accreted income of certain trusts and institutions
Here’s the section-wise analysis of CHAPTER XIIEB – Special provisions relating to tax on accreted income of certain trusts and institutions 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) |
|---|---|---|
| 115TD | Tax on accreted income. | Section-352 |
| 115TE | Interest payable for non payment of tax by specified person | Section-352 |
| 115TF | When specified person is deemed to be assessee in default | Section-352 |
CHAPTER XIIF – Special provisions relating to tax on income received from venture capital companies and venture capital funds
Here’s the section-wise analysis of CHAPTER XIIF – Special provisions relating to tax on income received from venture capital companies and venture capital funds 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) |
|---|---|---|
| 115U | Tax on income in certain cases. | Section-222 |
CHAPTER XIIFA – Special provisions relating to business trusts
Here’s the section-wise analysis of CHAPTER XIIFA – Special provisions relating to business trusts 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) |
|---|---|---|
| 115UA | Tax on income of unit holder and business trust. | Section-223 |
CHAPTER XIIFB – Special provisions relating to tax on income of investment funds and income received from such funds
Here’s the section-wise analysis of CHAPTER XIIFB – Special provisions relating to tax on income of investment funds and income received from such funds 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) |
|---|---|---|
| 115UB | Tax on income of investment fund and its unit holders. | Section-224 |
