CHAPTER XXB – Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax
Here’s the section-wise analysis of CHAPTER XXB – Requirement as to mode of acceptance payment or repayment in certain cases to counteract evasion of tax 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) |
|---|---|---|
| 269SS | Mode of taking or accepting certain loans, deposits and specified sum. | Section-185 |
| 269ST | Mode of undertaking transactions. | Section-186 |
| 269SU | Acceptance of payment through prescribed electronic modes. | Section-187 |
| 269T | Mode of repayment of certain loans or deposits. | Section-188, Section-189 |
| 269TT | Mode of repayment of Special Bearer Bonds, 1991. | Redundant |
CHAPTER XXC – Purchase by central government of immovable properties in certain cases of transfer
Here’s the section-wise analysis of CHAPTER XXC – Purchase by central government of immovable properties in certain cases of transfer 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) |
|---|---|---|
| 269U | Commencement of Chapter. | Redundant |
| 269UA | Definitions. | Redundant |
| 269UB | Appropriate authority. | Redundant |
| 269UC | Restrictions on transfer of immovable property. | Redundant |
| 269UD | Order by appropriate authority for purchase by Central Government of immovable property. | Redundant |
| 269UE | Vesting of property in Central Government. | Redundant |
| 269UF | Consideration for purchase of immovable property by Central Government. | Redundant |
| 269UG | Payment or deposit of consideration. | Redundant |
| 269UH | Re-vesting of property in the transferor on failure of payment or deposit of consideration. | Redundant |
| 269UI | Powers of the appropriate authority. | Redundant |
| 269UJ | Rectification of mistakes. | Redundant |
| 269UK | Restrictions on revocation or alteration of certain agreements for the transfer of immovable property or on transfer of certain immovable property. | Redundant |
| 269UL | Restrictions on registration, etc., of documents in respect of transfer of immovable property. | Redundant |
| 269UM | Immunity to transferor against claims of transferee for transfer. | Redundant |
| 269UN | Order of appropriate authority to be final and conclusive. | Redundant |
| 269UO | Chapter not to apply to certain transfers. | Redundant |
| 269UP | Chapter not to apply where transfer of immovable property effected after certain date. | Redundant |
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