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— official CBDT correspondence
Section 402 — Interpretation: its source in the Income-tax Act, 1961
Section 402 (Interpretation) of the Income-tax Act, 2025 has no identified source in the Income-tax Act, 1961.
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Additionally cross-referenced by 26 more 1961 sections for definitions/interpretation.
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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