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— official CBDT correspondence

Section 2 — Definitions: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 2 (Definitions) of the Income-tax Act, 1961 corresponds to Section 2 (Definitions) of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

clause-by-clause (official)

ITA 1961provisionITA 2025
2(1)“advance tax”2(4)
2(1A)“agricultural income”2(5)
2(1B)“amalgamation”2(6)
2(1C)“Additional Commissioner”2(2)
2(1D)“Additional Director”2(3)
2(2)“annual value”2(7)
2(3)omitted
2(4)“Appellate Tribunal”2(8)
2(5)“approved gratuity fund”2(9)
2(6)“approved superannuation fund”2(10)
2(7)“assessee”2(11)
2(7A)“Assessing Officer”2(12)
2(8)“assessment”2(13)
2(9)Assessment yearomitted
2(9A)“Assistant Commissioner”2(14)
2(9B)“Assistant Director”2(15)
2(10)“average rate of income-tax”2(16)
2(11)“block of assets”2(17)
2(12)“Board”2(18)
2(12A)“books or books of account”2(19)
2(13)“business”2(20)
2(13A)“business trust”2(21)
2(14)“capital asset”2(22)
2(15)“charitable purpose”2(23), 346, 355
2(15A)“Chief Commissioner”2(24)
2(15B)“child”2(25)
2(16)“Commissioner”2(26)
2(16A)“Commissioner (Appeals)”2(27)
2(17)“company”2(28)
2(18)“company in which the public are substantially interested”2(29)
2(19)“co-operative society”2(32)
2(19A)“Deputy Commissioner”2(36)
2(19AA)“demerger”2(35)
2(19AAA)“demerged company”2(34)
2(19B)“Deputy Commissioner (Appeals)”omitted
2(19C)“Deputy Director”2(37)
2(20)“director”, “manager” and “managing agent”2(38)
2(21)“Director General or Director”2(39)
2(22)“dividend”2(40)
2(22A)“domestic company”2(42)
2(22AA)“document”2(41)
2(22AAA)“electoral trust”2(43)
2(22B)“fair market value”2(44)
2(23)(i)“firm”2(45)
2(23)(ii)“partner”2(74)
2(23)(iii)“partnership”2(75)
2(23A)“foreign company”2(46)
2(23B)“fringe benefits”omitted
2(23C)“hearing”2(48)
2(24)“income”2(49)
2(25)“Income-tax Officer”2(51)
2(25A)“India”2(52)
2(26)“Indian company”2(53)
2(26A)“infrastructure capital company”2(55)
2(26B)“infrastructure capital fund”2(56)
2(27)omitted
2(28)“Inspector of Income-tax”2(57)
2(28A)“interest”2(59)
2(28B)“interest on securities”2(60)
2(28BB)“insurer”2(58)
2(28C)“Joint Commissioner”2(62)
2(28CA)“Joint Commissioner (Appeals)”2(63)
2(28D)“Joint Director”2(64)
2(29)“legal representative”2(65)
2(29A)“liable to tax”2(66)
2(29AA)“long-term capital asset”2(67)
2(29B)“long-term capital gain”2(68)
2(29BA)“manufacture”2(69)
2(29C)“maximum marginal rate”2(70)
2(29D)“National Tax Tribunal”omitted
2(30)“non-resident”2(72)
2(31)“person”2(77)
2(32)“person who has a substantial interest in the company”2(79)
2(33)“prescribed”2(80)
2(34)“previous year”omitted
2(34A)“Principal Chief Commissioner of Income-tax”2(81)
2(34B)“Principal Commissioner of Income-tax”2(82)
2(34C)“Principal Director of Income-tax”2(83)
2(34D)“Principal Director General of Income-tax”2(84)
2(35)“principal officer”2(85)
2(36)“profession”2(86)
2(36A)“public sector company”2(88)
2(37)“public servant”2(89)
2(37A)“rate or rates in force” or “rates in force”2(90)
2(38)“recognised provident fund”2(91)
2(39)omitted
2(40)“regular assessment”2(93)
2(41)“relative”2(94)
2(41A)“resulting company”2(97)
2(42)“resident”2(96)
2(42A)“short-term capital asset”2(101)
2(42B)“short-term capital gain”2(102)
2(42C)“slump sale”2(103)
2(43)“tax”2(106)
2(43A)“tax credit certificate”omitted
2(43B)omitted
2(44)“Tax Recovery Officer”2(107)
2(45)“total income”2(108)
2(46)omitted
2(47)“transfer”2(109)
2(47A)“virtual digital asset”2(111)
2(48)“zero coupon bond”2(112)

read both texts · §2 (1961) vs §2 (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.

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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