Section mapping · Cost with reference to certain modes of acquisition
Section 49 (ITA 1961) → 73 + 2 (ITA 2025)
Section 49 of the Income-tax Act, 1961 corresponds to sections 73 + 2 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 |
|---|---|
| 49 Cost with reference to certain modes of acquisition | 73 Cost with reference to certain modes of acquisition |
| 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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