India – Section 2(52) | Income-tax Act, 2025 vs 1961

§ 2(52) · Income-tax Act, 2025

India

ITA 2025 · 2(52) ITA 1961 · 2(25A)
Definition — Section 2(52)

Means the territory of India as referred to in Article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976, and the air space above its territory and territorial waters.

Act Comparison
Income-tax Act, 2025
2(52)
India
Income-tax Act, 1961
2(25A)
India
Key Points
  • Maps to Section 2(25A) of the 1961 Act
  • Extended definition includes EEZ — relevant for offshore oil exploration
  • Air space inclusion matters for airline income taxation
💡 Practical Note

The extended definition of 'India' ensures that income earned from India's continental shelf (like oil exploration) is taxable in India.

Published by Simplified Tax India — Clear, section-wise comparison of Income-tax Acts. ← Back to Section 2 Definitions Table
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