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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.

frequently asked

Is Section 86 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 309, Section 310.

What does Section 86 of the Income-tax Act, 1961 deal with?

Section 86 — "Share of member of an association of persons or body of individuals in the income of the association or body", under Chapter VII - INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE of the Income-tax Act, 1961.

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same chapter · chapter vii - incomes forming part of total income on which no income-tax is payable · income-tax act, 1961

  • Section 81 to 85C — INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
  • Section 86A — Deduction from tax on certain securities

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