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

As per the official CBDT correspondence, Section 115BAB (Tax on income of new manufacturing domestic companies) of the Income-tax Act, 1961 corresponds to Section 201 and Section 205 of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

Section 201 — Tax on income of new manufacturing domestic companies
Section 205 — Conditions for tax on income of certain companies and co-operative societies

read both texts · §115BAB (1961) vs §201 (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 115BAB 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 201, Section 205.

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

Section 115BAB — "Tax on income of new manufacturing 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 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
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
Section 115BB — Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever

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