Section 148 - Aggregation, Clubbing and Set-off - Section 148

Aggregation, Clubbing and Set-off - Section 148. Section 148 of the Income Tax Act 2025 sits in Chapter VIII (Aggregation, Clubbing and Set-off). In force from 1 April 2026.

Key provisions

• *Assessees as specified** in the section. Refer to the full statutory text for the precise scope.
• **Section 147** - immediately preceding provision in the same chapter.
• **Section 149** - immediately following provision in the same chapter.
• The full chapter spans Sections 136 to 156.
• Statutory text: published in the Income Tax Act 2025 by the Ministry of Law and Justice. Available at e-gazette.nic.in and incometaxindia.gov.in.
• Rules: corresponding rules are notified under the Income Tax Rules 2026 by CBDT.
• ThynkTax mirror: `/income-tax/sections/148`.
• API: `GET https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/148` - JSON record with cross-references and tags.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/148

{
  "act_2025_ref": "148",
  "old_reference": "Section 148, Income Tax Act 1961",
  "title": "Section 148 - Aggregation, Clubbing and Set-off - Section 148",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}