Section mapping · Tax on income of individuals, Hindu undivided family and others
Section 115BAC (ITA 1961) → 202 (ITA 2025)
Section 115BAC of the Income-tax Act, 1961 corresponds to section 202 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 |
|---|---|
| 115BAC Tax on income of individuals, Hindu undivided family and others | 202 New tax regime for individuals, Hindu undivided family and others |
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.