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— official CBDT correspondence

Section 181 — Omitted by the Finance Act, 1988, w.e.f. 1-4-1989: where it sits in the Income-tax Act, 2025

Section 181 (Omitted by the Finance Act, 1988, w.e.f. 1-4-1989) of the Income-tax Act, 1961 has no identified counterpart in the Income-tax Act, 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 181 of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

The official CBDT correspondence identifies no single substantive successor — see the clause-by-clause table for where each limb went.

What does Section 181 of the Income-tax Act, 1961 deal with?

Section 181 — "Omitted by the Finance Act, 1988, w.e.f. 1-4-1989", under CHAPTER XV - LIABILITY IN SPECIAL CASES of the Income-tax Act, 1961.

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same chapter · chapter xv - liability in special cases · income-tax act, 1961

  • Section 174A — Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
  • Section 175 — Assessment of persons likely to transfer property to avoid tax
  • Section 176 — Discontinued business
  • Section 177 — Association dissolved or business discontinued
  • Section 178 — Company in liquidation
  • Section 179 — Liability of directors of private company
  • Section 180 — Royalties or copyright fees for literary or artistic work
  • Section 180A — Consideration for know-how

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