Section mapping · Payment to a specified person — excessive or unreasonable
Section 40A(2) (ITA 1961) → 36(2) + 36(3) (ITA 2025)
Translate ↔ 1961Section 40A(2) of the Income-tax Act, 1961 corresponds to sections 36(2) + 36(3) of the Income-tax Act, 2025, per the Act text (gazette).
Mapping type: splitConfidence: KB-citedAs of: 2026-11-08
| ITA 1961 | ITA 2025 |
|---|---|
| 40A(2) Payment to a specified person — excessive or unreasonable | 36(2) Expenses or payments not deductible in certain circumstances — excessive or unreasonable payment to a specified person |
| 36(3) “specified person” — Table, Sl. Nos. 1 to 5 |
Dataset note: ITA 2025 gazette 3105-3112 (36(2)); 36(3) specified-person Table at 3118-3130. Not 36(4), which is the cash rule at 3161-3164. BULK-1961-VERIFIED rows 233-236 (WRONG).
This mapping is mapped in our internal knowledge base, statutory correlation table check pending.
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