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— official CBDT correspondence

Section 222 — Tax on income in case of venture capital undertakings: its source in the Income-tax Act, 1961

Section 222 (Tax on income in case of venture capital undertakings) of the Income-tax Act, 2025 corresponds to Section 115U (Tax on income in certain cases) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

read both texts · §115U (1961) vs §222 (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 222 of the Income-tax Act, 2025 a new provision?

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

What does Section 222 of the Income-tax Act, 2025 deal with?

Section 222 — "Tax on income in case of venture capital undertakings", 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 218 — Chapter not to apply if the assessee so chooses
  • Section 219 — Conversion of an Indian branch of foreign company into subsidiary Indian company
  • Section 220 — Foreign company said to be resident in India
  • Section 221 — Tax on income from securitisation trusts
  • Section 223 — Tax on income of unit holder and business trust
  • Section 224 — Tax on income of investment fund and its unit holders
  • Section 225 — Income from the business of operating qualifying ships
  • Section 226 — Tonnage tax scheme

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536