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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.
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