Section mapping · Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
Section 167B (ITA 1961) → 311 + 309 (ITA 2025)
Section 167B of the Income-tax Act, 1961 corresponds to sections 311 + 309 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 |
|---|---|
| 167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc. | 311 Charge of tax where shares of members in association of persons or body of individuals unknown etc. |
| 309 Method of computing a member’s share in income of association of persons or body of individuals |
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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