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Income Tax Act 2025 · Special cases

Special Tax Rates & Regimes — Income-tax Act 2025

Incomes taxed at special flat rates — crypto/VDA, winnings, and the concessional regimes for individuals and companies.

Chapter XIII of the Income-tax Act, 2025 sets out special rates of tax for particular incomes and taxpayers — rather than the normal slab rates. Key examples include the flat 30% on virtual digital assets (crypto), the flat rate on winnings from lotteries and games, and the concessional regimes for individuals (the new default regime) and certain companies.

See the Crypto/VDA topic for the digital-asset rules, and the sections below for the other special-rate provisions.

Sections in this topic

§190
Section 190 of the Income-tax Act, 2025 — Determination of Tax Where Income Includes Non-Taxable Income
Payable
§192
Section 192 of the Income-tax Act, 2025 — Tax on Block Period Income in Search Cases (Flat 60%)
Tax in case of block assessment of search cases
§193
Section 193 of the Income-tax Act, 2025 — Tax on Income from Global Depository Receipts (GDRs) of Resident Employees
Or capital gains arising from their transfer
§194
Section 194 of the Income-tax Act, 2025 — Tax on Certain Incomes at Special Rates (Lottery, Carbon Credits, VDA, Online Games)
Section 194
§195
Section 195 of the Income-tax Act, 2025 — Tax on Unexplained Income (Cash Credits, Investments & Expenditure)
Tax on income referred to in sections 102 to 106
§196
Section 196 of the Income-tax Act, 2025 — Tax on Short-Term Capital Gains on Listed Equity, Equity Mutual Funds & Business Trusts (20% Rate)
Tax on short-term capital gains in certain cases
§198
Section 198 of the Income-tax Act, 2025 — Tax on Long-Term Capital Gains from Listed Equity Shares, Equity Mutual Funds and Business Trusts (12.5% LTCG Rule)
Tax on long-term capital gains in certain cases
§199
Section 199 of the Income-tax Act, 2025 — Tax on Income of Certain Manufacturing Domestic Companies (25% Concessional Rate)
Tax on income of certain manufacturing domestic companies
§200
Section 200 of the Income-tax Act, 2025 — 22% Concessional Tax Rate for Domestic Companies (Old Section 115BAA)
Tax on income of certain domestic companies
§201
Section 201 of the Income-tax Act, 2025 — 15% Tax on Income of New Manufacturing Domestic Companies
Tax on income of new manufacturing domestic companies
§202
Section 202 of the Income-tax Act, 2025 — New Tax Regime for Individuals, HUF and Others (Old Section 115BAC)
New tax regime for individuals, Hindu undivided family and others
§203
Section 203 of the Income-tax Act, 2025 — 22% Concessional Tax Rate for Resident Co-operative Societies
Tax on income of certain resident co-operative societies
§204
Section 204 of the Income-tax Act, 2025 — 15% Concessional Tax for New Manufacturing Co-operative Societies
Tax on income of certain new manufacturing co-operative societies
§205
Section 205 of the Income-tax Act, 2025 — Conditions for Concessional Tax on Companies and Co-operative Societies
Conditions for tax on income of certain companies and co-operative societies
§206
Section 206 of the Income-tax Act, 2025 — Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT)
Special provision for minimum alternate tax and alternate minimum tax
§208
Section 208 of the Income-tax Act, 2025 — Tax on Income from Units Purchased in Foreign Currency and Capital Gains Arising from Their Transfer (Offshore Funds)
Arising from their transfer
§209
Section 209 of the Income-tax Act, 2025 — Tax on Foreign-Currency Bonds and GDRs of Non-Residents (Earlier Section 115AC)
Currency or capital gains arising from their transfer
§210
Section 210 of the Income-tax Act, 2025 — Tax on Income of Foreign Institutional Investors (FIIs) from Securities and Capital Gains
Gains arising from their transfer
§211
Section 211 of the Income-tax Act, 2025 — Tax on Non-Resident Sportsmen, Sports Associations and Entertainers
Tax on non-resident sportsmen or sports associations
§212
Section 212 of the Income-tax Act, 2025 — Interpretation: Key Definitions for the Special NRI Tax Regime
Interpretation
§213
Section 213 of the Income-tax Act, 2025 — Special Provision for Computation of Total Income of Non-Residents (NRIs)
Special provision for computation of total income of non-residents
§214
Section 214 of the Income-tax Act, 2025 — Tax on Investment Income and Long-Term Capital Gains of NRIs (20% and 12.5% Special Rates)
Tax on investment income and long-term capital gains
§215
Section 215 of the Income-tax Act, 2025 — Capital Gains Exemption for NRIs on Reinvestment of Foreign Exchange Assets
Certain cases
§216
Section 216 of the Income-tax Act, 2025 — Return of Income Not to Be Furnished in Certain Cases (NRI ITR Filing Exemption)
Return of income not to be furnished in certain cases
§218
Section 218 of the Income-tax Act, 2025 — NRI Option to Opt Out of the Special Concessional Tax Regime
Services Centre unit.
§219
Section 219 of the Income-tax Act, 2025 — Conversion of an Indian Branch of a Foreign Company into a Subsidiary Indian Company
Company
§220
Section 220 of the Income-tax Act, 2025 — Foreign Company Said to be Resident in India (POEM)
Foreign company said to be resident in India
§221
Section 221 of the Income-tax Act, 2025 — Tax on Income from Securitisation Trusts
Tax on income from securitisation trusts
§222
Section 222 of the Income-tax Act, 2025 — Tax on Income of Venture Capital Undertakings (Pass-Through Taxation)
Tax on income in case of venture capital undertakings
§223
Section 223 of the Income-tax Act, 2025 — Tax on Income of Unit Holder and Business Trust (REITs & InvITs)
Tax on income of unit holder and business trust
§224
Section 224 of the Income-tax Act, 2025 — Tax on Income of Investment Fund and Its Unit Holders (AIF Pass-Through Taxation)
Tax on income of investment fund and its unit holders
§225
Section 225 of the Income-tax Act, 2025 — Income from Operating Qualifying Ships (Tonnage Tax Scheme)
Income from business of operating qualifying ships
§226
Section 226 of the Income-tax Act, 2025 — Tonnage Tax Scheme for Shipping Companies
Tonnage tax scheme
§227
Section 227 of the Income-tax Act, 2025 — Computation of Tonnage Income (Tonnage Tax Scheme for Shipping Companies)
Computation of tonnage income
§228
Section 228 of the Income-tax Act, 2025 — Relevant Shipping Income and Exclusion from Book Profit
Relevant shipping income and exclusion from book profit
§229
Section 229 of the Income-tax Act, 2025 — Depreciation and Gains Relating to Tonnage Tax Assets
Depreciation and gains relating to tonnage tax assets
§230
Section 230 of the Income-tax Act, 2025 — Exclusion of Deduction, Loss, Set Off, etc. under the Tonnage Tax Scheme
Exclusion of deduction, loss, set off, etc
§231
Section 231 of the Income-tax Act, 2025 — Method of Opting for the Tonnage Tax Scheme and Its Validity
Method of opting of tonnage tax scheme and validity
§232
Section 232 of the Income-tax Act, 2025 — Conditions for Applicability of the Tonnage Tax Scheme (Reserve, Training & Charter-in Limits)
Certain conditions for applicability of tonnage tax scheme
§234
Section 234 of the Income-tax Act, 2025 — Avoidance of Tax and Exclusion from the Tonnage Tax Scheme
Avoidance of tax and exclusion from tonnage tax scheme
§235
Section 235 of the Income-tax Act, 2025 — Interpretation (Tonnage Tax Chapter Definitions)
Interpretation

Frequently asked questions

What income is taxed at a special flat rate?
Examples include virtual digital assets/crypto (flat 30%) and winnings from lotteries/games (flat rate), plus the concessional slab regimes for individuals and certain companies.
Disclaimer: Educational overview of the Income-tax Act, 2025 (effective 1 April 2026), not professional advice. Confirm your position with our team before acting.

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§190 — Section 190 of the Income-tax Act,...§192 — Section 192 of the Income-tax Act,...§193 — Section 193 of the Income-tax Act,...§194 — Section 194 of the Income-tax Act,...§195 — Section 195 of the Income-tax Act,...§196 — Section 196 of the Income-tax Act,...§198 — Section 198 of the Income-tax Act,...§199 — Section 199 of the Income-tax Act,...§200 — Section 200 of the Income-tax Act,...§201 — Section 201 of the Income-tax Act,...§202 — Section 202 of the Income-tax Act,...§203 — Section 203 of the Income-tax Act,...§204 — Section 204 of the Income-tax Act,...§205 — Section 205 of the Income-tax Act,...§206 — Section 206 of the Income-tax Act,...§208 — Section 208 of the Income-tax Act,...§209 — Section 209 of the Income-tax Act,...§210 — Section 210 of the Income-tax Act,...§211 — Section 211 of the Income-tax Act,...§212 — Section 212 of the Income-tax Act,...§213 — Section 213 of the Income-tax Act,...§214 — Section 214 of the Income-tax Act,...§215 — Section 215 of the Income-tax Act,...§216 — Section 216 of the Income-tax Act,...§218 — Section 218 of the Income-tax Act,...§219 — Section 219 of the Income-tax Act,...§220 — Section 220 of the Income-tax Act,...§221 — Section 221 of the Income-tax Act,...§222 — Section 222 of the Income-tax Act,...§223 — Section 223 of the Income-tax Act,...§224 — Section 224 of the Income-tax Act,...§225 — Section 225 of the Income-tax Act,...§226 — Section 226 of the Income-tax Act,...§227 — Section 227 of the Income-tax Act,...§228 — Section 228 of the Income-tax Act,...§229 — Section 229 of the Income-tax Act,...§230 — Section 230 of the Income-tax Act,...§231 — Section 231 of the Income-tax Act,...§232 — Section 232 of the Income-tax Act,...§234 — Section 234 of the Income-tax Act,...§235 — Section 235 of the Income-tax Act,...

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