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— official CBDT correspondence
Section 194 — Tax on certain incomes: its source in the Income-tax Act, 1961
Section 194 (Tax on certain incomes) of the Income-tax Act, 2025 consolidates Section 115B, Section 115BB, Section 115BBF, Section 115BBG, Section 115BBH and Section 115BBJ of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 115B — Tax on profits and gains of life insurance business
- Section 115BB — Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever
- Section 115BBF — Tax on income from patent
- Section 115BBG — Tax on income from transfer of carbon credits
- Section 115BBH — Tax on income from virtual digital asset
- Section 115BBJ — Tax on winnings from online games
read both texts · §115B (1961) vs §194 (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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