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— official CBDT correspondence
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.
corresponding provisions · income-tax act, 2025
- Section 193 — Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
read both texts · §115ACA (1961) vs §193 (2025)
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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.
frequently asked
Is Section 115ACA 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 193.
What does Section 115ACA of the Income-tax Act, 1961 deal with?
Section 115ACA — "Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer", under CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES of the Income-tax Act, 1961.
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same chapter · chapter xii - determination of tax in certain special cases · income-tax act, 1961
- Section 113 — Tax in the case of block assessment of search cases
- Section 115A — Tax on dividends, royalty and technical service fees in the case of foreign companies
- Section 115AB — Tax on income from units purchased in foreign currency or capital gains arising from their transfer
- Section 115AC — Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
- Section 115AD — Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
- Section 115B — Tax on profits and gains of life insurance business
- Section 115BA — Tax on income of certain manufacturing domestic companies
- Section 115BAA — Tax on income of certain domestic companies
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