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— official CBDT correspondence
Section 189 — Interpretation: its source in the Income-tax Act, 1961
Section 189 (Interpretation) of the Income-tax Act, 2025 consolidates Section 269SS, Section 269ST and Section 269T of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 269SS — Mode of taking or accepting certain loans, deposits and specified sum
- Section 269ST — Mode of undertaking transactions
- Section 269T — Mode of repayment of certain loans or deposits
read both texts · §269SS (1961) vs §189 (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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