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— official CBDT correspondence
Section 86 — Share of member of an association of persons or body of individuals in the income of the association or body: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 86 (Share of member of an association of persons or body of individuals in the income of the association or body) of the Income-tax Act, 1961 corresponds to Section 309 and Section 310 of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 309 — Method of computing a member’s share in income of association of persons or body of individuals.
- Section 310 — Share of member of an association of persons or body of individuals in the income of the association or body
read both texts · §86 (1961) vs §309 (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