Section mapping · Limitation on interest deduction in certain cases
Section 94B (ITA 1961) → 177 + 162 + 2 (ITA 2025)
Section 94B of the Income-tax Act, 1961 corresponds to sections 177 + 162 + 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 |
|---|---|
| 94B Limitation on interest deduction in certain cases | 177 Limitation on interest deduction in certain cases |
| 162 Meaning of associated enterprise | |
| 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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