Section mapping · Special provision for deductions in the case of business for prospecting, etc., for mineral oil
Section 42 (ITA 1961) → 54 + 66 (ITA 2025)
Section 42 of the Income-tax Act, 1961 corresponds to sections 54 + 66 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 |
|---|---|
| 42 Special provision for deductions in the case of business for prospecting, etc., for mineral oil | 54 Business of prospecting for mineral oils |
| 66 Interpretation |
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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