Section mapper · Tax rates, rebate and relief
Section 115BBE of the Income-tax Act, 1961 is now
section 195 of the Income-tax Act, 2025
The flat 60% tax on unexplained income.
- Was
s.115BBE, Income-tax Act, 1961 (repealed)- Is now
s.195(1) and (2), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 195(1) keeps the 60% rate on income charged under the unexplained-income sections — now sections 102 to 106 — and 195(2) keeps the bar on any deduction, allowance or set-off against it.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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