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— official CBDT correspondence

Section 228 — Recovery of Indian tax in Pakistan and Pakistan tax in India: where it sits in the Income-tax Act, 2025

Section 228 (Recovery of Indian tax in Pakistan and Pakistan tax in India) 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 228 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 228 of the Income-tax Act, 1961 deal with?

Section 228 — "Recovery of Indian tax in Pakistan and Pakistan tax in India", under CHAPTER XVII - COLLECTION AND RECOVERY OF TAX of the Income-tax Act, 1961.

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same chapter · chapter xvii - collection and recovery of tax · income-tax act, 1961

  • Section 206B — Person paying dividend to certain residents without deduction of tax to furnish prescribed return
  • Section 209A — Computation and payment of advance tax by assessee
  • Section 212 — Estimate by assessee
  • Section 213 — Commission receipts
  • Section 230A — Restrictions on registration of transfers of immovable proper­ty in certain cases
  • Section 233 — Recovery of tax payable under provisional assessment
  • Section 234 — Tax paid by deduction or advance payment
  • Section 234-I — Fee for furnishing revised return of income

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