Chapter XIII of the Income-tax Act, 2025 runs from section 190 to section 235 and covers determination of tax in special cases. Its 46 sections replace 73 sections of the Income-tax Act, 1961. This guide gives the complete section-by-section mapping between the two Acts.
What Chapter XIII covers
Chapter XIII is the largest special-rate chapter — 46 sections covering everything the 1961 Act put in the 115 series: special rates, the new regimes, MAT and AMT, non-resident taxation, business trusts and the tonnage tax scheme.
Chapter XIII contains 46 sections (sections 190 to 235). Between them they carry forward the substance of 73 sections of the Income-tax Act, 1961.
The Income-tax Act, 2025 received Presidential assent on 21 August 2025 and takes effect from 1 April 2026. The Income-tax Act, 1961 continues to govern every tax year up to 31 March 2026, and all assessments, appeals, penalties and prosecutions relating to those years are completed under the old Act by virtue of the repeal and savings provision in section 536. The mapping on this page is drawn from the section-wise concordance published with the Act, including the corrigenda notified in the Gazette on 3 September 2025.
What changed in Chapter XIII
- Section 202 is the new tax regime for individuals and HUFs, carrying forward section 115BAC. This is the default regime, so it is the section most individual taxpayers will need.
- Section 194 consolidates six special-rate sections — 115B, 115BB, 115BBF, 115BBG, 115BBH and 115BBJ — into one “tax on certain incomes” provision, which includes the virtual digital asset rate.
- Section 206 consolidates the entire MAT and AMT code: 115JAA, 115JB, 115JC, 115JD, 115JE, 115JEE and 115JF now sit in a single section.
- Capital gains rates move together: section 196 (old 111A) for short-term, 197 (old 112) and 198 (old 112A) for long-term.
- Sections 199 to 205 carry the concessional company regimes — 115BA, 115BAA, 115BAB, 115BAD and 115BAE — with section 205 carrying the common conditions.
- Sections 225 to 235 carry the whole tonnage tax scheme, compressing more than twenty 115V sections into eleven.
Chapter XIII: complete section mapping (2025 → 1961)
Every section of Chapter XIII is listed below with the section or sections of the Income-tax Act, 1961 that it corresponds to. Where a section is marked as read with a Schedule, the operative detail sits in that Schedule rather than in the section itself.
| New section (2025) | Provision | Corresponding 1961 section(s) |
|---|---|---|
| 190 | Determination of tax where total income includes income on which no tax is payable | 110 |
| 191 | Tax on accumulated balance of recognised provident fund | 111 |
| 192 | Tax in case of block assessment of search cases | 113 |
| 193 | Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | 115ACA |
| 194 | Tax on certain incomes | 115B, 115BB, 115BBF, 115BBG, 115BBH, 115BBJ |
| 195 | Tax on income referred to in sections 102 to 106 | 115BBE |
| 196 | Tax on short-term capital gains in certain cases | 111A |
| 197 | Tax on long-term capital gains | 112 |
| 198 | Tax on long-term capital gains in certain cases | 112A |
| 199 | Tax on income of certain manufacturing domestic companies | 115BA |
| 200 | Tax on income of certain domestic companies | 115BAA |
| 201 | Tax on income of new manufacturing domestic companies | 115BAB |
| 202 | New tax regime for individuals, Hindu undivided family and others | 115BAC |
| 203 | Tax on income of certain resident co-operative societies | 115BAD |
| 204 | Tax on income of certain new manufacturing co- operative societies | 115BAE |
| 205 | Conditions for tax on income of certain companies and cooperative societies | 115BA, 115BAA, 115BAB, 115BAD, 115BAE |
| 206 | Special provisions relating to Minimum Alternate Tax and Alternate Minimum Tax | 115JAA, 115JB, 115JC, 115JD, 115JE, 115JEE, 115JF |
| 207 | Tax on dividends, royalty and fees for technical services in case of foreign companies | 115A |
| 208 | Tax on income from units purchased in foreign currency or capital gains arising from their transfer | 115AB |
| 209 | Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer | 115AC |
| 210 | Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer | 115AD |
| 211 | Tax on non-resident sportsmen or sports associations | 115BBA |
| 212 | Interpretation | 115C |
| 213 | Special provision for computation of total income of non-residents | 115D |
| 214 | Tax on investment income and long-term capital gains | 115E |
| 215 | Capital gains on transfer of foreign exchange assets not to be charged in certain cases | 115F |
| 216 | Return of income not to be furnished in certain cases | 115G |
| 217 | Benefit to be available in certain cases even after assessee becomes resident | 115H |
| 218 | Chapter not to apply if the assessee so chooses | 115-I |
| 219 | Conversion of an Indian branch of foreign company into subsidiary Indian company | 115JG |
| 220 | Foreign company said to be resident in India | 115JH |
| 221 | Tax on income from securitisation trusts | 115TCA |
| 222 | Tax on income in case of venture capital undertakings | 115U |
| 223 | Tax on income of unit holder and business trust | 115UA |
| 224 | Tax on income of investment fund and its unit holders | 115UB |
| 225 | Income from the business of operating qualifying ships | 115VA |
| 226 | Tonnage tax scheme | 115VB, 115VE, 115VF |
| 227 | Computation of tonnage income | 115VG, 115VH, 115VX |
| 228 | Relevant shipping income and exclusion from book profit | 115VJ |
| 229 | Depreciation and gains relating to tonnage tax assets | 115VK, 115VN |
| 230 | Exclusion of deduction, loss, set off, etc | 115VL, 115VM |
| 231 | Method of opting of tonnage tax scheme and validity | 115VP, 115VQ, 115VR, 115VS |
| 232 | Certain conditions for applicability of tonnage tax scheme | 115VT, 115VU, 115VV, 115VW, 115VZA |
| 233 | Amalgamation and demerger | 115VY, 115VZ |
| 234 | Avoidance of tax and exclusion from tonnage tax scheme | 115VZB, 115VZC |
| 235 | Interpretation | 115V, 115VC, 115VD |
How to use this mapping
- Working on a year up to 2025-26? Use the 1961 section in the right-hand column. The old Act governs those years under section 536.
- Working on tax year 2026-27 onwards? Use the new section number in the left-hand column, and read the section text rather than assuming the old provision was copied verbatim.
- Drafting a reply or an appeal? Cite the section that applies to the year in dispute, not the section in force when you are writing.
- Updating templates and software? Sections that merged — shown where one new section maps to several old ones — need the most attention, because a single new provision now carries what were separate conditions.
This page is a structural mapping guide, not tax advice. A corresponding section is not always an identical section — several provisions were merged, split or re-worded when they were carried over. Always read the actual text of the new section before relying on it, and check for later amendments, rules and CBDT notifications.