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— official CBDT correspondence
Section 343 — Deemed accumulated income: its source in the Income-tax Act, 1961
Section 343 (Deemed accumulated income) of the Income-tax Act, 2025 is a new provision — no section of the Income-tax Act, 1961 maps to it.
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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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