Income Tax Act

Explore the Income Tax Act, including important provisions, sections, amendments and related tax-law resources. EduTaxTuber explains key provisions in simple language and provides links to relevant rules, notifications, circulars and other income-tax resources. Because the Income-tax Act, 1961 has been repealed from 1 April 2026, readers should check which law applies to the relevant tax year or assessment period.

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( e )   “incubatee” shall mean such incubatee as may be notified by the Gov -
ernment of India in the Ministry of Science and Technology;
( f )   “incubator” shall mean such Technology Business Incubator or Science
and Technology Entrepreneurship Park as notified by the Government
of India in the Ministry of Science and Technology.