Home > Income Tax Act 2025 > Chapter XII Last Updated: Oct 08th 2025
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".
List of new section codes and a short description of each section.
Section | Description of Section | Section Details |
---|---|---|
1 | Mode of taking or accepting certain loans, deposits and specified sum. | Section-185 |
2 | Mode of undertaking transactions. | Section-186 |
3 | Acceptance of payment through prescribed electronic modes. | Section-187 |
4 | Mode of repayment of certain loans or deposits or specified advances. | Section-188 |
5 | Interpretation. | Section-189 |
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.