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— official CBDT correspondence

Section 104 — Income-tax on undistributed income of certain companies: where it sits in the Income-tax Act, 2025

Section 104 (Income-tax on undistributed income of certain companies) of the Income-tax Act, 1961 is not listed in the official CBDT correspondence table; the closest match by text is Section 443 (Penalty in respect of certain income) of the Income-tax Act, 2025 — verify before relying on it.

corresponding provisions · income-tax act, 2025

read both texts · §104 (1961) vs §443 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 104 of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

No — its subject matter continues in the Income-tax Act, 2025 as Section 443.

What does Section 104 of the Income-tax Act, 1961 deal with?

Section 104 — "Income-tax on undistributed income of certain companies", under CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS of the Income-tax Act, 1961.

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same chapter · chapter xi - additional income-tax on undistributed profits · income-tax act, 1961

  • Section 105 — Special provisions for certain companies
  • Section 106 — Period of limitation for making orders under section 104
  • Section 107 — Approval of Inspecting Assistant Commissioner for orders under section 104
  • Section 107A — Reduction of minimum distribution in certain cases
  • Section 108 — Savings for company in which public are substantially interested
  • Section 109 — “Distributable income”, “investment company” and “statutory percentage” defined

frequently looked up · income-tax act, 1961

§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281