Section mapping · Later-year cash payment deemed income
Section 40A(3A) (ITA 1961) → 36(5) (ITA 2025)
Translate ↔ 1961Section 40A(3A) of the Income-tax Act, 1961 corresponds to section 36(5) of the Income-tax Act, 2025, per the Act text (gazette).
Mapping type: directConfidence: KB-citedAs of: 2026-11-08
| ITA 1961 | ITA 2025 |
|---|---|
| 40A(3A) Later-year cash payment deemed income | 36(5) payment in a later tax year deemed to be income under the head “Profits and gains of business or profession” |
Dataset note: gazette 3165-3170: “such payment shall be deemed to be the income … in such subsequent tax year”. BULK row 237 (WRONG; 36(4) at 3161-3164 is the same-year rule).
This mapping is mapped in our internal knowledge base, statutory correlation table check pending.
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