Section 205 — Conditions for tax on income of certain companies and co-operative societies: its source in the Income-tax Act, 1961

Section 205 (Conditions for tax on income of certain companies and co-operative societies) of the Income-tax Act, 2025 consolidates Section 115BA, Section 115BAA, Section 115BAB, Section 115BAD and Section 115BAE 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
Section 115BAA — Tax on income of certain domestic companies
Section 115BAB — Tax on income of new manufacturing domestic companies
Section 115BAD — Tax on income of certain resident co-operative societies
Section 115BAE — Tax on income of certain new manufacturing co-operative societies

read both texts · §115BA (1961) vs §205 (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 205 of the Income-tax Act, 2025 a new provision?

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

What does Section 205 of the Income-tax Act, 2025 deal with?

Section 205 — "Conditions for tax on income of certain companies and co-operative societies", 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 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
Section 204 — Tax on income of certain new manufacturing co-operative societies
Section 206 — Special provision for minimum alternate tax and alternate minimum tax
Section 207 — Tax on dividends, royalty and fees for technical service in case of foreign companies
Section 208 — Tax on income from units purchased in foreign currency or capital gains arising from their transfer
Section 209 — Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

frequently looked up · income-tax act, 2025

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