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— official CBDT correspondence
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.
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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