Section mapper · Who is taxed, and on what income
Section 7 of the Income-tax Act, 1961 is now
section 7 of the Income-tax Act, 2025
Income treated as received before it ever reaches your hands.
- Was
s.7, Income-tax Act, 1961 (repealed)- Is now
s.7(1), Income-tax Act, 2025- In force from
What changed
Renumbered and merged. What was section 7 is now section 7(1) — the employer contribution to a recognised provident fund credited to your account, and the interest credited on it, are income of the year they are credited. Old section 8 (dividend income) became section 7(2) of the same section.
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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