Home > Income Tax Act 2025 > Section-149Last Updated: Sep 26th 2025
Section-149 seeks to provide for deduction in respect of income of co-operative societies. Learn to understand the section-149 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
where the gross total income does not exceed ₹ 20000, the amount of income by way of interest on securities; any income from house property chargeable under section 20.
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.