Section 195 — Tax on income referred to in sections 102 to 106: its source in the Income-tax Act, 1961

Section 195 (Tax on income referred to in sections 102 to 106) of the Income-tax Act, 2025 corresponds to Section 115BBE (Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D) 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.