Income-tax Act, 2025 [A10-2HR]

As at 7 September 2026. In force. No commencement recorded.

Dates: made not recorded; in force not recorded; ceased none recorded. Gazette: none recorded. Band A.

Cite: Income-tax Act, 2025 (30 of 2025) [A10-2HR]. Machine: A10-2HR.

Clauses (7)

Clause 2(94). relative

Clause 2(96). resident

Clause 2(111). virtual digital asset

Clause 2(112). zero coupon bond

Clause 33(12)(b). know-how

Clause 235(h). qualifying company

Clause 235(i). qualifying ship

Made under

No recital of a power is printed.

Acts on (0)

none

Acted on by (0)

none

Not held (0)

none