Section 138 — Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.: its source in the Income-tax Act, 1961

Section 138 (Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.) of the Income-tax Act, 2025 corresponds to Section 80-IA (Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.) of the Income-tax Act, 1961 as per the official CBDT correspondence.

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.