Section mapping · Maintenance, keeping and furnishing of information and document by certain persons
Section 92D (ITA 1961) → 171 (ITA 2025)
Section 92D of the Income-tax Act, 1961 corresponds to section 171 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: directConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 92D Maintenance, keeping and furnishing of information and document by certain persons | 171 Maintenance, keeping and furnishing of information and document by certain persons |
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.
Related tools
No directly mapped tool is listed for this section yet.