Section FinderSection 115BBE of the Income-tax Act, 1961: now section 195
Old section 115BBE (Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.) corresponds to section 195 of the Income-tax Act, 2025, according to the Income Tax Department’s navigator. Checked against the Act: the new section is about the same subject.
The first words of the new section
195. (1) Where the total income of an assessee— (a) includes any income referred to in section 102 or 103 or 104 or 105 or 106 and reflected in the return of income furnished under section 263; or (b) determined by the Assessing Officer includes any income referred to in any of the said section 102 or 103 or 104 or 105 or 106, if such income is not covered under clause (a), the…
Quoted from the Act as published in the Gazette, only to show which section it is.
Which Act applies
The 2025 Act came into force on 1 April 2026 (its section 1(3)). Income of FY 2025-26 and earlier is dealt with under the 1961 Act (the Act’s section 536 and the CBDT’s transition FAQs, Q1.7 and Q1.12), so for those years the old section number is still the one that applies. For tax year 2026-27 onwards use the new number.
Common questions
What is old section 115BBE called in the new Act?
section 195 (navigator row: Tax on income referred to in section 68 or section 69 or section 69A or section 69B or sec). checked against the Act: the new section is about the same subject
Does the 1961 section still apply?
For tax years that began before 1 April 2026 the 1961 Act continues to apply (section 536 of the 2025 Act; CBDT FAQs Q1.7 and Q1.12). Under the 2025 Act the new section applies from tax year 2026-27.
Sources
- Income Tax Department, "Section Mapping" navigator (old section of the Income-tax Act, 1961 against the section of the Income-tax Act, 2025; 22 pages, "Section number as per latest draft": it was prepared for the 2025 Bill). Saved by hand by the site owner from incometaxindia.gov.in and read on 13 November 2026.
- The Income-tax Act, 2025 (Act No. 30 of 2025), Gazette of India Extraordinary, 21 August 2025, 572 pages, from egazette.gov.in, read on 13 November 2026: every new section number below was looked up in it (535 of the 536 sections were located in the text).
- CBDT, "FAQs on Interplay and Transition to the Income-tax Act, 2025" (99 pages), saved by hand, read on 13 November 2026; and the Income Tax Department's "Form Mapping Guide" (4 pages), saved by hand, read on 13 November 2026.
Read on 13 November 2026. The Income-tax Act, 2025 came into force on 1 April 2026 (section 1(3)); the 1961 Act continues to apply to tax years before that (section 536 and the CBDT's FAQs). The mapping comes from the department's navigator, which was drawn up for the Bill, and each new number was checked against the enacted Act; rows that could not be checked are marked. This site is independent and not connected with the Income Tax Department; it is a reading aid, not tax advice.