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— official CBDT correspondence
Section 36 — Expenses or payments not deductible in certain circumstances: its source in the Income-tax Act, 1961
Section 36 (Expenses or payments not deductible in certain circumstances) of the Income-tax Act, 2025 corresponds to Section 40A (Expenses or payments not deductible in certain circumstances) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 40A — Expenses or payments not deductible in certain circumstances
read both texts · §40A (1961) vs §36 (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 36 of the Income-tax Act, 2025 a new provision?
No — it derives from Section 40A of the Income-tax Act, 1961.
What does Section 36 of the Income-tax Act, 2025 deal with?
Section 36 — "Expenses or payments not deductible in certain circumstances", under CHAPTER IV - COMPUTATION OF TOTAL INCOME of the Income-tax Act, 2025.
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same chapter · chapter iv - computation of total income · income-tax act, 2025
- Section 32 — Other deductions
- Section 33 — Deduction for depreciation
- Section 34 — General conditions for allowable deductions
- Section 35 — Amounts not deductible in certain circumstances
- Section 37 — Certain deductions allowed on actual payment basis only
- Section 38 — Certain sums deemed as profits and gains of business or profession
- Section 39 — Computation of actual cost
- Section 40 — Special provision for computation of cost of acquisition of certain assets
frequently looked up · income-tax act, 2025
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