Section 115ACA — Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 115ACA (Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer) of the Income-tax Act, 1961 corresponds to Section 193 (Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer) of the Income-tax Act, 2025.

The official table additionally links Section 2 (Definitions) — definitional/interpretive cross-references, not the substantive successor.

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.