Section 115BAA — Tax on income of certain domestic companies: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 115BAA (Tax on income of certain domestic companies) of the Income-tax Act, 1961 corresponds to Section 200 and Section 205 of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

Section 200 — Tax on income of certain domestic companies
Section 205 — Conditions for tax on income of certain companies and co-operative societies

read both texts · §115BAA (1961) vs §200 (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 115BAA 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 200, Section 205.

What does Section 115BAA of the Income-tax Act, 1961 deal with?

Section 115BAA — "Tax on income of certain domestic companies", 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 115ACA — Tax on income from 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 115BAB — Tax on income of new manufacturing domestic companies
Section 115BAC — Tax on income of individuals, Hindu undivided family and others
Section 115BAD — Tax on income of certain resident co-operative societies
Section 115BAE — Tax on income of certain new manufacturing co-operative societies

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