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Home > Income Tax Act 2025 > Chapter XII Last Updated: Oct 08th 2025

Chapter XII : Mode Of Payment In Certain Cases, Etc.

Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter XII" is related to "Mode Of Payment In Certain Cases, Etc".

New Income Tax Act 2025 Portal

1. "Chapter XII" as per act

List of new section codes and a short description of each section.

SectionDescription of SectionSection Details
1Mode of taking or accepting certain loans, deposits and specified sum.Section-185
2Mode of undertaking transactions.Section-186
3Acceptance of payment through prescribed electronic modes.Section-187
4Mode of repayment of certain loans or deposits or specified advances.Section-188
5Interpretation.Section-189

2. Help and useful links for "Chapter XII"

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home



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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.