Section mapping · Building, etc., partly used for business, etc., or not exclusively so used
Section 38 (ITA 1961) → 28 + 33 (ITA 2025)
Section 38 of the Income-tax Act, 1961 corresponds to sections 28 + 33 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 |
|---|---|
| 38 Building, etc., partly used for business, etc., or not exclusively so used | 28 Rent, rates, taxes, repairs and insurance |
| 33 Deduction for depreciation |
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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