Section mapping · Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.

Section 80-IA (ITA 1961) → 138 (ITA 2025)

Section 80-IA of the Income-tax Act, 1961 corresponds to section 138 of the Income-tax Act, 2025, per the official CBDT comparison utility.

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.