Section mapping · Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 115ACA (ITA 1961) → 193 + 2 (ITA 2025)
Section 115ACA of the Income-tax Act, 1961 corresponds to sections 193 + 2 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 115ACA Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | 193 Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer |
| 2 Definitions |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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