Section 115BB of the Income Tax Act
Income-tax Act, 2025: s.194
Section 115BB of the Income-tax Act, 1961 corresponds to section 194 (Tax on certain incomes) of the Income-tax Act, 2025.
Read section 194 of the 2025 Act
Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.
The decision most relied on for Section 115BB is Om Kumar v. Union of India (2 SCC 386), cited in 110 of the 68 judgments on BharatTax that turn on this section.
Leading authorities on Section 115BB
Beneficial statutes, especially procedural provisions, can be given retrospective effect if they are enacted for the benefit of the community as a whole, applying the doctrine of fairness, even without an explicit retrospective provision.
A statute enacted for the benefit of the community as a whole may be considered retrospective in nature, even without an express provision for it.
A certificate under Section 65B(4) of the Indian Evidence Act, 1872 is mandatory for the admissibility of electronic records as evidence, and its absence renders the evidence inadmissible.
