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— official CBDT correspondence
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: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, 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) of the Income-tax Act, 1961 corresponds to Section 195 (Tax on income referred to in sections 102 to 106) of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 195 — Tax on income referred to in sections 102 to 106
read both texts · §115BBE (1961) vs §195 (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 115BBE 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 195.
What does Section 115BBE of the Income-tax Act, 1961 deal with?
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", under CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES of the Income-tax Act, 1961.
— built by nexus
Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.
same chapter · chapter xii - determination of tax in certain special cases · income-tax act, 1961
- 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 115BBDA — Tax on certain dividends received from domestic companies
- 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
- Section 115BBI — Specified income of certain institutions
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