{"meta":{"as_of":"2026-08-04","reviewed_by":"CA Harun Raaj (ICAI M.No. 238303) — index approved for publication with per-pair confidence badges, 2026-08-04","source_note":"Seeded from Harun Raaj & Associates internal knowledge base (dual-citation project, 2026). Confidence per pair is carried verbatim from KB: 'kb-cited' = firm KB states the mapping plainly; 'kb-unverified' = KB itself flags UNVERIFIED (primary portal inaccessible during research); 'pending' = no mapping researched yet — page shows honest pending state.","disclaimer":"Unofficial practitioner mapping. Verify against the notified correlation table before relying in filings.","license":"CC BY 4.0 — attribute 'Harun Raaj & Associates, harunraaj.com/ita-2025/'"},"sections":[{"id":"4","s1961":"4","title1961":"Charge of income-tax","s2025":"2","confidence":"kb-cited","mapping_type":"direct"},{"id":"6","s1961":"6","title1961":"Residence in India","s2025":"7","confidence":"kb-unverified","mapping_type":"direct","note":"KB: POEM s.6(3) → ITA 2025 s.7; whole-section mapping to be confirmed"},{"id":"6-6","s1961":"6(6)","title1961":"Not ordinarily resident (RNOR)","s2025":"6","confidence":"kb-cited","mapping_type":"direct"},{"id":"28va","s1961":"28(va)","title1961":"Non-compete receipts as business income","s2025":"46(1)(xi)","confidence":"kb-cited","mapping_type":"direct"},{"id":"40b","s1961":"40(b)","title1961":"Partner remuneration deduction limits","s2025":"35 & 66","confidence":"kb-cited","mapping_type":"split"},{"id":"43bh","s1961":"43B(h)","title1961":"MSME payment disallowance (45-day rule)","s2025":"36","confidence":"kb-cited","mapping_type":"merged"},{"id":"44ab","s1961":"44AB","title1961":"Tax audit","s2025":"63","confidence":"kb-unverified","mapping_type":"direct"},{"id":"48ii","s1961":"48(ii)","title1961":"Indexed cost of acquisition (CII)","s2025":"72(8)(a)","confidence":"kb-unverified","mapping_type":"direct","note":"KB cites CBDT Notification 70/2025 (S.O. 2946(E), 1 Jul 2025) for CII under ITA 2025"},{"id":"56-2-x","s1961":"56(2)(x)","title1961":"Taxable gifts / deemed income","s2025":"92","confidence":"kb-cited","mapping_type":"direct","note":"One KB chunk suggests s.68 alternative — flagged for CA review"},{"id":"64","s1961":"64","title1961":"Clubbing of income","s2025":"99","confidence":"kb-cited","mapping_type":"direct"},{"id":"90-2","s1961":"90(2)","title1961":"DTAA beneficial-rate election","s2025":"90(2)","confidence":"kb-unverified","mapping_type":"direct"},{"id":"139-5","s1961":"139(5)","title1961":"Revised return","s2025":"263","confidence":"kb-cited","mapping_type":"direct"},{"id":"192","s1961":"192","title1961":"TDS on salary","s2025":"392","confidence":"kb-cited","mapping_type":"direct","note":"KB: ITA 2025 TDS restructure — s.392 salary, s.393 non-salary, s.394 TCS, s.395 certificates"},{"id":"192-1c","s1961":"192(1C)","title1961":"ESOP TDS deferral mechanics (eligible startups)","s2025":"392(3)","confidence":"kb-unverified","mapping_type":"direct"},{"id":"203a","s1961":"203A","title1961":"TAN requirement","s2025":"397","confidence":"kb-cited","mapping_type":"direct"},{"id":"208","s1961":"208","title1961":"Advance tax liability","s2025":"210","confidence":"kb-cited","mapping_type":"direct"},{"id":"234e","s1961":"234E","title1961":"TDS return late fee (₹200/day)","s2025":"427","confidence":"kb-cited","mapping_type":"direct"},{"id":"10-23fba","s1961":"10(23FBA) + 115UB","title1961":"AIF Cat I/II pass-through","s2025":"10(23FCA) + 397","confidence":"kb-unverified","mapping_type":"split","note":"KB marks secondary-source only"},{"id":"115bac","s1961":"115BAC","title1961":"New (default) tax regime","s2025":null,"confidence":"pending","mapping_type":"pending"},{"id":"112a","s1961":"112A","title1961":"LTCG on listed equity (STT)","s2025":null,"confidence":"pending","mapping_type":"pending"},{"id":"111a","s1961":"111A","title1961":"STCG on listed equity (STT)","s2025":null,"confidence":"pending","mapping_type":"pending"},{"id":"10-13a","s1961":"10(13A)","title1961":"HRA exemption","s2025":null,"confidence":"pending","mapping_type":"pending"},{"id":"16-ia","s1961":"16(ia)","title1961":"Standard deduction","s2025":null,"confidence":"pending","mapping_type":"pending"},{"id":"87a","s1961":"87A","title1961":"Rebate","s2025":null,"confidence":"pending","mapping_type":"pending"},{"id":"80c","s1961":"80C","title1961":"Life insurance/PF/ELSS deduction","s2025":null,"confidence":"pending","mapping_type":"pending"},{"id":"80d","s1961":"80D","title1961":"Health insurance deduction","s2025":null,"confidence":"pending","mapping_type":"pending"},{"id":"194t","s1961":"194T","title1961":"TDS on partner remuneration (FA 2024)","s2025":null,"confidence":"pending","mapping_type":"pending","note":"KB TDS restructure suggests s.393 family — not pinned"},{"id":"115bbh","s1961":"115BBH","title1961":"VDA 30% tax","s2025":null,"confidence":"pending","mapping_type":"pending"},{"id":"194s","s1961":"194S","title1961":"TDS on VDA transfers","s2025":null,"confidence":"pending","mapping_type":"pending"},{"id":"143-1","s1961":"143(1)","title1961":"Summary processing / intimation","s2025":null,"confidence":"pending","mapping_type":"pending"},{"id":"139-9","s1961":"139(9)","title1961":"Defective return","s2025":null,"confidence":"pending","mapping_type":"pending"},{"id":"148a","s1961":"148A","title1961":"Pre-reassessment inquiry","s2025":null,"confidence":"pending","mapping_type":"pending"},{"id":"245","s1961":"245","title1961":"Refund set-off against demand","s2025":null,"confidence":"pending","mapping_type":"pending"},{"id":"54","s1961":"54","title1961":"Residential property rollover relief","s2025":null,"confidence":"pending","mapping_type":"pending"}]}