Section mapping · Assessment when section 184 not complied with

Section 185 (ITA 1961) → 326 (ITA 2025)

Section 185 of the Income-tax Act, 1961 corresponds to section 326 of the Income-tax Act, 2025, per the official CBDT comparison utility.

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.