— Nexus · the AI research workspace for CA firms
— official CBDT correspondence
Section 66 — Interpretation: its source in the Income-tax Act, 1961
Section 66 (Interpretation) of the Income-tax Act, 2025 consolidates Section 28, Section 32, Section 35, Section 35DDA, Section 36, Section 40, Section 41, Section 42, Section 43, Section 43A, Section 43B, Section 43D, Section 44BB and Section 44DA of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 28 — Profits and gains of business or profession
- Section 32 — Depreciation
- Section 35 — Expenditure on scientific research
- Section 35DDA — Amortisation of expenditure incurred under voluntary retirement scheme
- Section 36 — Other deductions
- Section 40 — Amounts not deductible
- Section 41 — Profits chargeable to tax
- Section 42 — Special provision for deductions in the case of business for prospecting, etc., for mineral oil
- Section 43 — Definitions of certain terms relevant to income from profits and gains of business or profession
- Section 43A — Special provisions consequential to changes in rate of exchange of currency
- Section 43B — Certain deductions to be only on actual payment
- Section 43D — Special provision in case of income of public financial institutions, etc.
- Section 44BB — Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
- Section 44DA — Special provision for computing income by way of royalties, etc., in case of non-residents
read both texts · §28 (1961) vs §66 (2025)
loading…
loading…
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.
— built by nexus
Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.