Section 143 — Special provisions in respect of certain undertakings in North-Eastern States: its source in the Income-tax Act, 1961

Section 143 (Special provisions in respect of certain undertakings in North-Eastern States) of the Income-tax Act, 2025 corresponds to Section 80-IE (Special provisions in respect of certain undertakings in North-Eastern States) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 80-IE — Special provisions in respect of certain undertakings in North-Eastern States

read both texts · §80-IE (1961) vs §143 (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 143 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 80-IE of the Income-tax Act, 1961.

What does Section 143 of the Income-tax Act, 2025 deal with?

Section 143 — "Special provisions in respect of certain undertakings in North-Eastern States", under CHAPTER VIII - Deductions to be made in computing total income of the Income-tax Act, 2025.

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same chapter · chapter viii - deductions to be made in computing total income · income-tax act, 2025

Section 139 — Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
Section 140 — Special provision in respect of specified business
Section 141 — Deduction in respect of profits and gains from certain industrial undertakings
Section 142 — Deductions in respect of profits and gains from housing projects
Section 144 — Special provisions in respect of newly established Units in Special Economic Zones
Section 145 — Deduction for businesses engaged in collecting and processing of bio-degradable waste
Section 146 — Deduction in respect of additional employee cost
Section 147 — Deductions for income of Offshore Banking Units and Units of International Financial Services Centre

frequently looked up · income-tax act, 2025

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