Section 219 - Tax on income from patents (Section 115BBF)

Tax on income from patents (Section 115BBF). Section 219 of the Income Tax Act 2025 sits in Chapter XI (Advance Tax). 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 218** - immediately preceding provision in the same chapter.
• The full chapter spans Sections 200 to 219.
• 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/219`.
• API: `GET https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/219` - JSON record with cross-references and tags.
• [ ] Apply the section as set out in the statutory text.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/219

{
  "act_2025_ref": "219",
  "old_reference": "Section 219, Income Tax Act 1961",
  "title": "Section 219 - Tax on income from patents (Section 115BBF)",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}