Section mapping · Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings

Section 80-IB (ITA 1961) → 141 (ITA 2025)

Section 80-IB of the Income-tax Act, 1961 corresponds to section 141 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.