Section 212 — Interpretation: its source in the Income-tax Act, 1961

Section 212 (Interpretation) of the Income-tax Act, 2025 corresponds to Section 115C (Definitions) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 115C — Definitions

read both texts · §115C (1961) vs §212 (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 212 of the Income-tax Act, 2025 a new provision?

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

What does Section 212 of the Income-tax Act, 2025 deal with?

Section 212 — "Interpretation", under CHAPTER XIII - Determination of tax in special cases of the Income-tax Act, 2025.

— 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.

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

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
Section 210 — Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
Section 211 — Tax on non-resident sportsmen or sports associations
Section 213 — Special provision for computation of total income of non-residents
Section 214 — Tax on investment income and long-term capital gains
Section 215 — Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Section 216 — Return of income not to be furnished in certain cases

frequently looked up · income-tax act, 2025

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