Section 44BB — Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 44BB (Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils) of the Income-tax Act, 1961 corresponds to Section 61 and Section 66 of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

Section 61 — Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents
Section 66 — Interpretation

read both texts · §44BB (1961) vs §61 (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 44BB 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 61, Section 66.

What does Section 44BB of the Income-tax Act, 1961 deal with?

Section 44BB — "Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils", under CHAPTER IV - COMPUTATION OF TOTAL INCOME of the Income-tax Act, 1961.

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same chapter · chapter iv - computation of total income · income-tax act, 1961

Section 44ADA — Special provision for computing profits and gains of profession on presumptive basis
Section 44AE — Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
Section 44AF — Special provisions for computing profits and gains of retail business
Section 44B — Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents
Section 44BBA — Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
Section 44BBB — Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects
Section 44BBC — Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents
Section 44BBD — Special provision for computing profits and gains of non-residents engaged in business of providing services or technology for setting up an electronics manufacturing facility or in connection with manufacturing or producing electronic goods, article or thing in India

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