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INDIA CODE 2.0
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Explore every subject in the shelf. Open an Act to read its text, amendments and the instruments recorded beneath its sections.

The collection includes real and labelled synthetic records. Connections and counts describe the records held.

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Income-tax Act, 2025: sections with instruments beneath them (0)

Text

Open at its own address /A10-2HR

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

As at 8 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.

Sort rules. Subjects by name. Acts by year, then number. Sections in the order of the arrangement. Instruments by date, then number. Amendments by date. An instrument stands under the section its recital names; where the register resolved no section, it stands under No power resolved. Counts are the rows beneath.