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4 provisions found
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This is only a renumbering — Section 45 of ITA 1961 is now Section 67 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.
Section 45: Any profits or gains arising from transfer of a capital asset shall be chargeable to income tax under the head 'Capital gains'.
Section 67: Capital gains — charging section. Same principle retained.
Renumbered from 45 to 67. No change in charging mechanism.
Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.
This is only a renumbering — Section 35 of ITA 1961 is now Section 45 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.
Section 35: Deduction for expenditure on scientific research — in-house R&D, contributions to approved research associations, weighted deduction.
Section 45: Expenditure on scientific research. Weighted deduction structure retained.
Renumbered from 35 to 45. No change in deduction rates.
Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.
The compliance process has changed — including affected forms. The substantive law remains the same, but you should update your filing procedures for AY 2026-27 onwards.
Sections 92–92F: Transfer pricing provisions — arm's length price, associated enterprises, specified domestic transactions, documentation, penalty for non-compliance.
Sections 161–173 (Chapter X): ALP computation (s.161), associated enterprises (s.162), international transaction (s.163), specified domestic transaction (s.164), ALP determination (s.165), TPO reference (s.166), safe harbour (s.167), APA (s.168–169), secondary adjustment (s.170), documentation (s.171), TP report (s.172), interpretation (s.173).
Reorganised from 92-series into Sections 161–173 under Chapter X. New Forms 45–47 introduced for ALP option and certification. Substantive TP rules unchanged.
Compliance process, forms, or timelines changed; substantive rights/obligations unaffected.
This is only a renumbering — Section 211 of ITA 1961 is now Section 408 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.
Section 211: Advance tax payable in 4 instalments — 15 June (15%), 15 September (45%), 15 December (75%), 15 March (100%).
Section 408: Same quarterly instalment schedule.
Renumbered from 211 to 408. No change.
Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.