Receipt in aggregate from a person in a day, or on a single transaction, or on transactions relating to one event or occasion
- Amount in the Act
- ₹2,00,000
- 1961 Act
- 269ST
Section findersection 186(1)Act page 248
Section 269ST in the Income-tax Act, 2025
The answer
Section 269ST of the Income-tax Act, 1961 is section 186(1) 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 248. 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 269ST called in the Income-tax Act, 2025?
Section 269ST of the Income-tax Act, 1961 is section 186(1) of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
What does section 186(1) of the Income-tax Act, 2025 provide?
Receipt in aggregate from a person in a day, or on a single transaction, or on transactions relating to one event or occasion. The amount in the Act is ₹2,00,000.