Section mapping · Expenses or payments not deductible in certain circumstances
Section 40A (ITA 1961) → 29 + 36 (ITA 2025)
Section 40A of the Income-tax Act, 1961 corresponds to sections 29 + 36 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 |
|---|---|
| 40A Expenses or payments not deductible in certain circumstances | 29 Deductions related to employee welfare |
| 36 Expenses or payments not deductible in certain circumstances |
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.
Related tools
No directly mapped tool is listed for this section yet.