Section mapping · Partner remuneration deduction limits
Section 40(b) (ITA 1961) → 35 & 66 (ITA 2025)
Translate ↔ 1961Section 40(b) of the Income-tax Act, 1961 corresponds to sections 35 & 66 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: splitConfidence: KB-citedAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 40(b) Partner remuneration deduction limits | 35 & 66 |
This mapping is mapped in our internal knowledge base, statutory correlation table check pending.
Related tools
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