Salary and accumulated balance due to an employee
- 1961 Act
- Section 192
Section findersection 392Act page 465
Section 192 in the Income-tax Act, 2025
The answer
Section 192 of the Income-tax Act, 1961 is section 392 of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
As enacted
Source: the enacted text of the Income-tax Act, 2025 [30 of 2025], as amended by the Finance Act, 2026, page 465. This page sets out the Table entry as read from the Act; read the section and the Notes to its Table before relying on it for a return or an opinion.
Questions this answers
What is section 192 called in the Income-tax Act, 2025?
Section 192 of the Income-tax Act, 1961 is section 392 of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.