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.

frequently asked

Is Section 194 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 115B, Section 115BB, Section 115BBF, Section 115BBG, Section 115BBH, Section 115BBJ of the Income-tax Act, 1961.

What does Section 194 of the Income-tax Act, 2025 deal with?

Section 194 — "Tax on certain incomes", under CHAPTER XIII - Determination of tax in special cases of the Income-tax Act, 2025.

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same chapter · chapter xiii - determination of tax in special cases · income-tax act, 2025

Section 190 — Determination of tax where total income includes income on which no tax is payable
Section 191 — Tax on accumulated balance of recognised provident fund
Section 192 — Tax in case of block assessment of search cases
Section 193 — Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 195 — Tax on income referred to in sections 102 to 106
Section 196 — Tax on short-term capital gains in certain cases
Section 197 — Tax on long-term capital gains
Section 198 — Tax on long-term capital gains in certain cases

frequently looked up · income-tax act, 2025

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