Section mapping · Stay of proceedings in pursuance of certificate and amendment or cancellation thereof

Section 225 (ITA 1961) → 415 (ITA 2025)

Section 225 of the Income-tax Act, 1961 corresponds to section 415 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.