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— official CBDT correspondence

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 provisions · income-tax act, 1961

  • 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

read both texts · §115BBE (1961) vs §195 (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 195 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 115BBE of the Income-tax Act, 1961.

What does Section 195 of the Income-tax Act, 2025 deal with?

Section 195 — "Tax on income referred to in sections 102 to 106", under CHAPTER XIII - Determination of tax in special cases of the Income-tax Act, 2025.

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Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

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

  • 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 194 — Tax on certain incomes
  • 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
  • Section 199 — Tax on income of certain manufacturing domestic companies

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536