Section mapping · Share premium over fair market value — appendix UNSURE

Section 56(2)(viib) (ITA 1961) → Mapping pending (ITA 2025)

The mapping for section 56(2)(viib) of the Income-tax Act, 1961 to the Income-tax Act, 2025 is pending verification.

Dataset note: BULK-1961-VERIFIED 84-row appendix, rows 56-67 (UNSURE): no share-premium-over-fair-market-value rule was located in the ITA 2025 text under the words a page would use, so this limb stays unpinned rather than inheriting the parent s.56 listing.

BULK-1961-VERIFIED 84-row appendix, rows 56-67 (UNSURE): no share-premium-over-fair-market-value rule was located in the ITA 2025 text under the words a page would use, so this limb stays unpinned rather than inheriting the parent s.56 listing.