Section mapping · ESOP TDS deferral mechanics (eligible startups)
Section 192(1C) (ITA 1961) → 392(3) (ITA 2025)
Translate ↔ 1961Section 192(1C) of the Income-tax Act, 1961 corresponds to section 392(3) of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: directConfidence: KB-unverifiedAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 192(1C) ESOP TDS deferral mechanics (eligible startups) | 392(3) |
The internal knowledge base marks this mapping kb-unverified; primary correlation verification remains pending.
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