Section 93 — Deductions: its source in the Income-tax Act, 1961

Section 93 (Deductions) of the Income-tax Act, 2025 corresponds to Section 57 (Deductions) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 57 — Deductions

read both texts · §57 (1961) vs §93 (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 93 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 57 of the Income-tax Act, 1961.

What does Section 93 of the Income-tax Act, 2025 deal with?

Section 93 — "Deductions", under CHAPTER IV - COMPUTATION OF TOTAL INCOME of the Income-tax Act, 2025.

— 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.

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same chapter · chapter iv - computation of total income · income-tax act, 2025

Section 87 — Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
Section 88 — Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
Section 89 — Extension of time for acquiring new asset or depositing or investing amount of capital gains
Section 90 — Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”
Section 91 — Reference to Valuation Officer
Section 92 — Income from other sources
Section 94 — Amounts not deductible
Section 95 — Profits chargeable to tax

frequently looked up · income-tax act, 2025

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