Section 64 — Special provision for computing deductions in case of business reorganisation of co-operative banks: its source in the Income-tax Act, 1961

Section 64 (Special provision for computing deductions in case of business reorganisation of co-operative banks) of the Income-tax Act, 2025 corresponds to Section 44DB (Special provision for computing deductions in the case of business reorganization of co-operative banks) of the Income-tax Act, 1961 as per the official CBDT correspondence.

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.