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Section 80-IB — Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 80-IB (Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings) of the Income-tax Act, 1961 corresponds to Section 141 (Deduction in respect of profits and gains from certain industrial undertakings) of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 141 — Deduction in respect of profits and gains from certain industrial undertakings
read both texts · §80-IB (1961) vs §141 (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 80-IB 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 141.
What does Section 80-IB of the Income-tax Act, 1961 deal with?
Section 80-IB — "Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings", under CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME of the Income-tax Act, 1961.
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same chapter · chapter vi-a - deductions to be made in computing total income · income-tax act, 1961
- Section 80-I — Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
- Section 80-IA — Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
- Section 80-IAB — Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
- Section 80-IAC — Special provision in respect of specified business
- Section 80-IBA — Deductions in respect of profits and gains from housing projects
- Section 80-IC — Special provisions in respect of certain undertakings or enterprises in certain special category States
- Section 80-ID — Deduction in respect of profits and gains from business of hotels and convention centres in specified area
- Section 80-IE — Special provisions in respect of certain undertakings in North-Eastern States
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