Section 226 - Special Provisions and MAT - Section 226
Special Provisions and MAT - Section 226. Section 226 of the Income Tax Act 2025 sits in Chapter XII (Special Provisions and MAT). 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 225** - immediately preceding provision in the same chapter.
- **Section 227** - immediately following provision in the same chapter.
- The full chapter spans Sections 220 to 239.
- 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/226`.
- API: `GET https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/226` - JSON record with cross-references and tags.
Use via API
GET/v1/tax-law/sections/by-2025-ref/226
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/226
RESPONSE · 200 OK
{
"act_2025_ref": "226",
"old_reference": "Section 226, Income Tax Act 1961",
"title": "Section 226 - Special Provisions and MAT - Section 226",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}