Section mapping · Special provisions in respect of newly established hundred per cent export-oriented undertakings

Section 10B (ITA 1961) → No equivalent (ITA 2025)

Section 10B of the Income-tax Act, 1961 has no corresponding provision in the Income-tax Act, 2025 — the CBDT comparison utility lists it as not re-enacted.

The official CBDT comparison utility lists no corresponding provision in the Income-tax Act 2025 for this section. It has not been re-enacted in the new Act — check the transitional and savings provisions before assuming the position lapses.