Section 46 — Capital expenditure of specified business: its source in the Income-tax Act, 1961

Section 46 (Capital expenditure of specified business) of the Income-tax Act, 2025 corresponds to Section 35AD (Deduction in respect of expenditure on specified business) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 35AD — Deduction in respect of expenditure on specified business

read both texts · §35AD (1961) vs §46 (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 46 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 35AD of the Income-tax Act, 1961.

What does Section 46 of the Income-tax Act, 2025 deal with?

Section 46 — "Capital expenditure of specified business", 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 42 — Capitalising the impact of foreign exchange fluctuation
Section 43 — Taxation of foreign exchange fluctuation
Section 44 — Amortisation of certain preliminary expenses
Section 45 — Expenditure on scientific research
Section 47 — Expenditure on agricultural extension project and skill development project
Section 48 — Tea development account, coffee development account and rubber development account
Section 49 — Site Restoration Fund
Section 50 — Special provision in the case of trade, profession or similar association

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