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— official CBDT correspondence

Section 115BBDA — Tax on certain dividends received from domestic companies: where it sits in the Income-tax Act, 2025

Section 115BBDA (Tax on certain dividends received from domestic companies) of the Income-tax Act, 1961 has no corresponding provision in the Income-tax Act, 2025 — as per the official CBDT correspondence, it stands omitted in the new Act.

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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 115BBDA of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

Yes — as per the official CBDT correspondence, Section 115BBDA stands omitted in the Income-tax Act, 2025 with no corresponding provision.

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

Section 115BBDA — "Tax on certain dividends received from 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 115BBA — Tax on non-resident sportsmen or sports associations
  • Section 115BBB — Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds
  • Section 115BBC — Anonymous donations to be taxed in certain cases
  • Section 115BBD — Tax on certain dividends received from foreign companies
  • Section 115BBE — Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D
  • Section 115BBF — Tax on income from patent
  • Section 115BBG — Tax on income from transfer of carbon credits
  • Section 115BBH — Tax on income from virtual digital asset

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