Section mapping · General exclusion of deduction and set off, etc.
Section 115VL (ITA 1961) → 230 (ITA 2025)
Section 115VL of the Income-tax Act, 1961 corresponds to section 230 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: directConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 115VL General exclusion of deduction and set off, etc. | 230 Exclusion of deduction, loss, set off etc. |
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.
Related tools
No directly mapped tool is listed for this section yet.