Section 408 - Special Cases - Non-residents, Mergers, Reorganisations - Section 408
Special Cases - Non-residents, Mergers, Reorganisations - Section 408. Section 408 of the Income Tax Act 2025 sits in Chapter XX (Special Cases - Non-residents, Mergers, Reorganisations). 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 407** - immediately preceding provision in the same chapter.
- **Section 409** - immediately following provision in the same chapter.
- The full chapter spans Sections 401 to 460.
- 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/408`.
- API: `GET https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/408` - JSON record with cross-references and tags.
Use via API
GET/v1/tax-law/sections/by-2025-ref/408
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/408
RESPONSE · 200 OK
{
"act_2025_ref": "408",
"old_reference": "Section 408, Income Tax Act 1961",
"title": "Section 408 - Special Cases - Non-residents, Mergers, Reorganisations - Section 408",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}