Section 293A — Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 293A (Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils) of the Income-tax Act, 1961 corresponds to Section 527 (Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils) of the Income-tax Act, 2025.

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.