Section 49 — Site Restoration Fund: its source in the Income-tax Act, 1961

Section 49 (Site Restoration Fund) of the Income-tax Act, 2025 corresponds to Section 33ABA (Site Restoration Fund) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 33ABA — Site Restoration Fund

read both texts · §33ABA (1961) vs §49 (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 49 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 33ABA of the Income-tax Act, 1961.

What does Section 49 of the Income-tax Act, 2025 deal with?

Section 49 — "Site Restoration Fund", 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 45 — Expenditure on scientific research
Section 46 — Capital expenditure of specified business
Section 47 — Expenditure on agricultural extension project and skill development project
Section 48 — Tea development account, coffee development account and rubber development account
Section 50 — Special provision in the case of trade, profession or similar association
Section 51 — Amortisation of expenditure for prospecting certain minerals
Section 52 — Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.
Section 53 — Full value of consideration for transfer of assets other than capital assets in certain cases

frequently looked up · income-tax act, 2025

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