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Section mapping · Special provision in case of income of public financial institutions, etc.

Section 43D (ITA 1961) → 56 + 66 + 2 (ITA 2025)

Section 43D of the Income-tax Act, 1961 corresponds to sections 56 + 66 + 2 of the Income-tax Act, 2025, per the official CBDT comparison utility.

Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
Section comparison
ITA 1961ITA 2025
43D
Special provision in case of income of public financial institutions, etc.
56
Special provision in case of interest income of specified financial institutions
66
Interpretation
2
Definitions

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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