— Nexus

try nexus →

— official CBDT correspondence

Section 2 — Definitions: its source in the Income-tax Act, 1961

Section 2 (Definitions) of the Income-tax Act, 2025 is a new provision — no section of the Income-tax Act, 1961 maps to it.

source provisions · income-tax act, 1961

clause-by-clause (official)

ITA 2025provisionfrom ITA 1961
2(2)“Additional Commissioner”2(1C)
2(3)“Additional Director”2(1D)
2(4)“advance tax”2(1)
2(5)“agricultural income”2(1A)
2(6)“amalgamation”2(1B)
2(7)“annual value”2(2)
2(8)“Appellate Tribunal”2(4)
2(9)“approved gratuity fund”2(5)
2(10)“approved superannuation fund”2(6)
2(11)“assessee”2(7)
2(12)“Assessing Officer”2(7A)
2(13)“assessment”2(8)
2(14)“Assistant Commissioner”2(9A)
2(15)“Assistant Director”2(9B)
2(16)“average rate of income-tax”2(10)
2(17)“block of assets”2(11)
2(18)“Board”2(12)
2(19)“books or books of account”2(12A)
2(20)“business”2(13)
2(21)“business trust”2(13A)
2(22)“capital asset”2(14)
2(23)“charitable purpose”2(15)
2(24)“Chief Commissioner”2(15A)
2(25)“child”2(15B)
2(26)“Commissioner”2(16)
2(27)“Commissioner (Appeals)”2(16A)
2(28)“company”2(17)
2(29)“company in which the public are substantially interested”2(18)
2(32)“co-operative society”2(19)
2(34)“demerged company”2(19AAA)
2(35)“demerger”2(19AA)
2(36)“Deputy Commissioner”2(19A)
2(37)“Deputy Director”2(19C)
2(38)“director” and “manager”2(20)
2(39)“Director General or Director”2(21)
2(40)“dividend”2(22)
2(41)“document”2(22AA)
2(42)“domestic company”2(22A)
2(43)“electoral trust”2(22AAA)
2(44)“fair market value”2(22B)
2(45)“firm”2(23)(i)
2(46)“foreign company”2(23A)
2(48)“hearing”2(23C)
2(49)“income”2(24)
2(51)“Income-tax Officer”2(25)
2(52)“India”2(25A)
2(53)“Indian company”2(26)
2(55)“infrastructure capital company”2(26A)
2(56)“infrastructure capital fund”2(26B)
2(57)“Inspector of Income-tax”2(28)
2(58)“insurer”2(28BB)
2(59)“interest”2(28A)
2(60)“interest on securities”2(28B)
2(62)“Joint Commissioner”2(28C)
2(63)“Joint Commissioner (Appeals)”2(28CA)
2(64)“Joint Director”2(28D)
2(65)“legal representative”2(29)
2(66)“liable to tax”2(29A)
2(67)“long-term capital asset”2(29AA)
2(68)“long-term capital gain”2(29B)
2(69)“manufacture”2(29BA)
2(70)“maximum marginal rate”2(29C)
2(72)“non-resident”2(30)
2(74)“partner”2(23)(ii)
2(75)“partnership”2(23)(iii)
2(77)“person”2(31)
2(79)“person who has a substantial interest in the company”2(32)
2(80)“prescribed”2(33)
2(81)“Principal Chief Commissioner”2(34A)
2(82)“Principal Commissioner”2(34B)
2(83)“Principal Director”2(34C)
2(84)“Principal Director General”2(34D)
2(85)“Principal Officer”2(35)
2(86)“profession”2(36)
2(88)“public sector company”2(36A)
2(89)“public servant”2(37)
2(90)“rate or rates in force” or “rates in force”2(37A)
2(91)“recognised provident fund”2(38)
2(93)“regular assessment”2(40)
2(94)“relative”2(41)
2(96)“resident”2(42)
2(97)“resulting company”2(41A)
2(101)“short-term capital asset”2(42A)
2(102)“short-term capital gain”2(42B)
2(103)“slump sale”2(42C)
2(106)“tax”2(43)
2(107)“Tax Recovery Officer”2(44)
2(108)“total income”2(45)
2(109)“transfer”2(47)
2(111)“virtual digital asset”2(47A)
2(112)“zero coupon bond”2(48)

read both texts · §2 (1961) vs §2 (2025)

loading…

loading…

Additionally cross-referenced by 49 more 1961 sections for definitions/interpretation.

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.

— built by nexus

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.

start researching →

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §26 · §63 · §67 · §86 · §92 · §123 · §202 · §206 · §263 · §268 · §270 · §279 · §287 · §349 · §393 · §397 · §423 · §536