CHAPTER VIB – Restriction on certain deductions in the case of companies
Here’s the section-wise analysis of CHAPTER VIB – Restriction on certain deductions in the case of 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) |
|---|---|---|
| 80VVA | [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
CHAPTER VII – Incomes forming part of total income on which no income-tax is payable
Here’s the section-wise analysis of CHAPTER VII – Incomes forming part of total income on which no income-tax is payable 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) |
|---|---|---|
| 81 | Prohibition against arrest of women or minors, etc. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | Omitted |
| 82 | Officers deemed to be acting judicially. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | Omitted |
| 83 | Power to take evidence. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | Omitted |
| 84 | Continuance of certificate.[Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | Omitted |
| 85 | Procedure on death of defaulter. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | Omitted |
| 85A | [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | Omitted |
| 85B | [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | Omitted |
| 85C | [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968.] | Omitted |
| 86 | Share of member of an association of persons or body of individuals in the income of association or body | Section-310 |
| 86A | Deduction from tax on certain securities. | Omitted |
CHAPTER VIII – Rebates and reliefs
Here’s the section-wise analysis of CHAPTER VIII – Rebates and reliefs 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) |
|---|---|---|
| 87 | Rebate to be allowed in computing income-tax. | Section-155 |
| 87A | Rebate of income-tax in case of certain individuals. | Section-156 |
| 88 | [Omitted by the Finance Act, 2023, w.e.f. 1-4-2023.] | Omitted |
| 88A | [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1994.] | Omitted |
| 88B | [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] | Omitted |
| 88C | [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] | Omitted |
| 88D | [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] | Omitted |
| 88E | Rebate in respect of STT* | Omitted |
| 89 | Relief when salary, etc., is paid in arrears or in advance | Section-157 |
| 89A | Relief from taxation in income from retirement benefit account maintained in a notified country. | Section-158 |
