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— official CBDT correspondence
Section 314 — Effect of order of tribunal or court in respect of business reorganization: its source in the Income-tax Act, 1961
Section 314 (Effect of order of tribunal or court in respect of business reorganization) of the Income-tax Act, 2025 corresponds to Section 170A (Effect of order of tribunal or court in respect of business reorganisation) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 170A — Effect of order of tribunal or court in respect of business reorganisation
read both texts · §170A (1961) vs §314 (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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