Section mapping · Tax on short-term capital gains in certain cases
Section 111A (ITA 1961) → 196 + 2 (ITA 2025)
Section 111A of the Income-tax Act, 1961 corresponds to sections 196 + 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 |
|---|---|
| 111A Tax on short-term capital gains in certain cases | 196 Tax on short-term capital gains in certain cases |
| 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.