Section mapping · Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
Section 206C (ITA 1961) → 390 + 394 + 395 + 397 + 398 + 400 + 402 + 2 (ITA 2025)
Section 206C of the Income-tax Act, 1961 corresponds to sections 390 + 394 + 395 + 397 + 398 + 400 + 402 + 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 |
|---|---|
| 206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. | 390 Deduction or collection at source and advance payment |
| 394 Collection of tax at source | |
| 395 Certificates | |
| 397 Compliance and reporting | |
| 398 Consequences of failure to deduct or pay or, collect or pay | |
| 400 Power of Central Government to relax provisions of this Chapter | |
| 402 Interpretation | |
| 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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