Section mapping · “child”
Section 2(15B) (ITA 1961) → 2(25) (ITA 2025)
Section 2(15B) of the Income-tax Act, 1961 corresponds to section 2(25) of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: directConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 2(15B) “child” | 2(25) “child” |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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