Section mapper · Other income, gifts and clubbing
Section 68 of the Income-tax Act, 1961 is now
section 102 of the Income-tax Act, 2025
Unexplained credits in your books.
- Was
s.68, Income-tax Act, 1961 (repealed)- Is now
s.102(1), Income-tax Act, 2025- In force from
What changed
Renumbered and renamed. What the 1961 Act called "cash credits" is now "unexplained credits" in section 102, with the same consequence: a credit you cannot explain to the officer’s satisfaction is charged as your income for that year, and is taxed at the flat rate in section 195.
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.
Sections people look up next
- s.69A → s.104 — Unexplained money, jewellery or assets found in your name
- s.115BBE → s.195 — The flat 60% tax on unexplained income