Section mapping · “dividend”

Section 2(22) (ITA 1961) → 2(40) (ITA 2025)

Section 2(22) of the Income-tax Act, 1961 corresponds to section 2(40) of the Income-tax Act, 2025, per the official CBDT comparison utility.

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.