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— official CBDT correspondence

Section 199 — Tax on income of certain manufacturing domestic companies: its source in the Income-tax Act, 1961

Section 199 (Tax on income of certain manufacturing domestic companies) of the Income-tax Act, 2025 corresponds to Section 115BA (Tax on income of certain manufacturing domestic companies) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

  • Section 115BA — Tax on income of certain manufacturing domestic companies

read both texts · §115BA (1961) vs §199 (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 199 of the Income-tax Act, 2025 a new provision?

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

What does Section 199 of the Income-tax Act, 2025 deal with?

Section 199 — "Tax on income of certain manufacturing domestic companies", 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 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
  • Section 200 — Tax on income of certain domestic companies
  • Section 201 — Tax on income of new manufacturing domestic companies
  • Section 202 — New tax regime for individuals, Hindu undivided family and others
  • Section 203 — Tax on income of certain resident co-operative societies

frequently looked up · income-tax act, 2025

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