Income-tax Act transition · Dataset

ITA 1961 → ITA 2025 section mapping index

The Income-tax Act, 2025 retires 65 years of citation muscle memory. This index maps every 1961-Act section to its 2025 successor — carried verbatim from the official CBDT comparison utility — plus a translator that dual-cites any text you paste.

1146 sections mapped · 727 direct · 153 split · 262 with no 2025 equivalent · source: official CBDT utility · as of 2026-08-09

Why a companion citation matters

The 1961 Act remains the familiar reference point across existing returns, opinions, and public guidance. As the 2025 Act transitions into practice, every 1961 citation needs a companion mapping that can be checked against the notified correlation table. This page is a working index, not an official government correlation table.

The CBDT utility is a navigational aid, not the statute. For legal proceedings rely on the enacted text of the Income-tax Act 2025. Mappings marked omitted have no corresponding provision listed by CBDT.

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Official CBDT KB-cited KB-unverified Pending

Rules mapping →
IT Rules 1962 → 2026, all 337 rules Forms mapping →
1961-regime → 2025-regime form numbers, all 193 forms

Citation translator

Paste anything — a notice, an article, a deed clause. Every 1961-Act section reference is detected and dual-cited against the official CBDT mapping, entirely in your browser. Nothing you paste leaves this page.

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Showing 300 of 1146 matching mappings (1146 total — refine your search to narrow the list).

ITA 1961 to ITA 2025 section mappings
ITA 1961	Description	ITA 2025	Mapping	Confidence
1	Short title, extent and commencement	1	direct	Official CBDT
2	Definitions	2	direct	Official CBDT
2(1)	“advance tax”	2(4)	direct	Official CBDT
2(10)	“average rate of income-tax”	2(16)	direct	Official CBDT
2(11)	“block of assets”	2(17)	direct	Official CBDT
2(12)	“Board”	2(18)	direct	Official CBDT
2(12A)	“books or books of account”	2(19)	direct	Official CBDT
2(13)	“business”	2(20)	direct	Official CBDT
2(13A)	“business trust”	2(21)	direct	Official CBDT
2(14)	“capital asset”	2(22)	direct	Official CBDT
2(15)	“charitable purpose”	2(23) + 346 + 355	split	Official CBDT
2(15A)	“Chief Commissioner”	2(24)	direct	Official CBDT
2(15B)	“child”	2(25)	direct	Official CBDT
2(16)	“Commissioner”	2(26)	direct	Official CBDT
2(16A)	“Commissioner (Appeals)”	2(27)	direct	Official CBDT
2(17)	“company”	2(28)	direct	Official CBDT
2(18)	“company in which the public are substantially interested”	2(29)	direct	Official CBDT
2(19)	“co-operative society”	2(32)	direct	Official CBDT
2(19A)	“Deputy Commissioner”	2(36)	direct	Official CBDT
2(19AA)	“demerger”	2(35)	direct	Official CBDT
2(19AAA)	“demerged company”	2(34)	direct	Official CBDT
2(19B)	“Deputy Commissioner (Appeals)”	Mapping pending	omitted	Official CBDT
2(19C)	“Deputy Director”	2(37)	direct	Official CBDT
2(1A)	“agricultural income”	2(5)	direct	Official CBDT
2(1B)	“amalgamation”	2(6)	direct	Official CBDT
2(1C)	“Additional Commissioner”	2(2)	direct	Official CBDT
2(1D)	“Additional Director”	2(3)	direct	Official CBDT
2(2)	“annual value”	2(7)	direct	Official CBDT
2(20)	“director”, “manager” and “managing agent”	2(38)	direct	Official CBDT
2(21)	“Director General or Director”	2(39)	direct	Official CBDT
2(22)	“dividend”	2(40)	direct	Official CBDT
2(22A)	“domestic company”	2(42)	direct	Official CBDT
2(22AA)	“document”	2(41)	direct	Official CBDT
2(22AAA)	“electoral trust”	2(43)	direct	Official CBDT
2(22B)	“fair market value”	2(44)	direct	Official CBDT
2(23)(i)	“firm”	2(45)	direct	Official CBDT
2(23)(ii)	“partner”	2(74)	direct	Official CBDT
2(23)(iii)	“partnership”	2(75)	direct	Official CBDT
2(23A)	“foreign company”	2(46)	direct	Official CBDT
2(23B)	“fringe benefits”	Mapping pending	omitted	Official CBDT
2(23C)	“hearing”	2(48)	direct	Official CBDT
2(24)	“income”	2(49)	direct	Official CBDT
2(25)	“Income-tax Officer”	2(51)	direct	Official CBDT
2(25A)	“India”	2(52)	direct	Official CBDT
2(26)	“Indian company”	2(53)	direct	Official CBDT
2(26A)	“infrastructure capital company”	2(55)	direct	Official CBDT
2(26B)	“infrastructure capital fund”	2(56)	direct	Official CBDT
2(27)	—	Mapping pending	omitted	Official CBDT
2(28)	“Inspector of Income-tax”	2(57)	direct	Official CBDT
2(28A)	“interest”	2(59)	direct	Official CBDT
2(28B)	“interest on securities”	2(60)	direct	Official CBDT
2(28BB)	“insurer”	2(58)	direct	Official CBDT
2(28C)	“Joint Commissioner”	2(62)	direct	Official CBDT
2(28CA)	“Joint Commissioner (Appeals)”	2(63)	direct	Official CBDT
2(28D)	“Joint Director”	2(64)	direct	Official CBDT
2(29)	“legal representative”	2(65)	direct	Official CBDT
2(29A)	“liable to tax”	2(66)	direct	Official CBDT
2(29AA)	“long-term capital asset”	2(67)	direct	Official CBDT
2(29B)	“long-term capital gain”	2(68)	direct	Official CBDT
2(29BA)	“manufacture”	2(69)	direct	Official CBDT
2(29C)	“maximum marginal rate”	2(70)	direct	Official CBDT
2(29D)	“National Tax Tribunal”	Mapping pending	omitted	Official CBDT
2(3)	—	Mapping pending	omitted	Official CBDT
2(30)	“non-resident”	2(72)	direct	Official CBDT
2(31)	“person”	2(77)	direct	Official CBDT
2(32)	“person who has a substantial interest in the company”	2(79)	direct	Official CBDT
2(33)	“prescribed”	2(80)	direct	Official CBDT
2(34)	“previous year”	Mapping pending	omitted	Official CBDT
2(34A)	“Principal Chief Commissioner of Income-tax”	2(81)	direct	Official CBDT
2(34B)	“Principal Commissioner of Income-tax”	2(82)	direct	Official CBDT
2(34C)	“Principal Director of Income-tax”	2(83)	direct	Official CBDT
2(34D)	“Principal Director General of Income-tax”	2(84)	direct	Official CBDT
2(35)	“principal officer”	2(85)	direct	Official CBDT
2(36)	“profession”	2(86)	direct	Official CBDT
2(36A)	“public sector company”	2(88)	direct	Official CBDT
2(37)	“public servant”	2(89)	direct	Official CBDT
2(37A)	“rate or rates in force” or “rates in force”	2(90)	direct	Official CBDT
2(38)	“recognised provident fund”	2(91)	direct	Official CBDT
2(39)	—	Mapping pending	omitted	Official CBDT
2(4)	“Appellate Tribunal”	2(8)	direct	Official CBDT
2(40)	“regular assessment”	2(93)	direct	Official CBDT
2(41)	“relative”	2(94)	direct	Official CBDT
2(41A)	“resulting company”	2(97)	direct	Official CBDT
2(42)	“resident”	2(96)	direct	Official CBDT
2(42A)	“short-term capital asset”	2(101)	direct	Official CBDT
2(42B)	“short-term capital gain”	2(102)	direct	Official CBDT
2(42C)	“slump sale”	2(103)	direct	Official CBDT
2(43)	“tax”	2(106)	direct	Official CBDT
2(43A)	“tax credit certificate”	Mapping pending	omitted	Official CBDT
2(43B)	—	Mapping pending	omitted	Official CBDT
2(44)	“Tax Recovery Officer”	2(107)	direct	Official CBDT
2(45)	“total income”	2(108)	direct	Official CBDT
2(46)	—	Mapping pending	omitted	Official CBDT
2(47)	“transfer”	2(109)	direct	Official CBDT
2(47A)	“virtual digital asset”	2(111)	direct	Official CBDT
2(48)	“zero coupon bond”	2(112)	direct	Official CBDT
2(5)	“approved gratuity fund”	2(9)	direct	Official CBDT
2(6)	“approved superannuation fund”	2(10)	direct	Official CBDT
2(7)	“assessee”	2(11)	direct	Official CBDT
2(7A)	“Assessing Officer”	2(12)	direct	Official CBDT
2(8)	“assessment”	2(13)	direct	Official CBDT
2(9)	Assessment year	Mapping pending	omitted	Official CBDT
2(9A)	“Assistant Commissioner”	2(14)	direct	Official CBDT
2(9B)	“Assistant Director”	2(15)	direct	Official CBDT
3	“Previous year” defined	3	direct	Official CBDT
4	Charge of income-tax	4	direct	Official CBDT
5	Scope of total income	5	direct	Official CBDT
5A	Apportionment of income between spouses governed by Portuguese Civil Code	10	direct	Official CBDT
6	Residence in India	6	direct	Official CBDT
7	Income deemed to be received	7	direct	Official CBDT
8	Dividend Income	7	direct	Official CBDT
9	Income deemed to accrue or arise in India	9	direct	Official CBDT
9A	Certain activities not to constitute business connection in India	9 + Schedule I	split	Official CBDT
9B	Income on receipt of capi-	8	direct	Official CBDT
10	Incomes not included in total income	11	direct	Official CBDT
10(1)	Agricultural income	Schedule II(1)	direct	Official CBDT
10(10)	Gratuity	19 + Schedule III(38)	split	Official CBDT
10(10A)	Pension	19	direct	Official CBDT
10(10AA)	Leave Salary	19	direct	Official CBDT
10(10B)	Retrenchment Compensation	19	direct	Official CBDT
10(10BB)	Compensation for Bhopal Gas Leak Disaster	Mapping pending	omitted	Official CBDT
10(10BC)	Compensation on account of any disaster	Schedule III(3)	direct	Official CBDT
10(10C)	Voluntary Retirement Compensation	19	direct	Official CBDT
10(10CC)	Tax on non-monetary perquisites paid by the employer	Schedule III(10)	direct	Official CBDT
10(10D)	Any sum received under a life insurance policy	Schedule II(2)	direct	Official CBDT
10(11)	Exemption in respect of payment from provident funds	Schedule II(3)	direct	Official CBDT
10(11A)	Exemption in respect of payment from Sukanya Samriddhi Scheme	Schedule II(5)	direct	Official CBDT
10(12)	Amount received from recognized Provident Fund	Schedule II(4)	direct	Official CBDT
10(12A)	Amount paid by NPS trust to an assessee	Schedule II(6)	direct	Official CBDT
10(12AA)	Amount paid by NPS trust to a subscriber of Unified Pension Scheme (UPS)	Schedule II(15)	direct	Official CBDT
10(12AB)	Lump sum amount received by a subscriber of Unified Pension Scheme (UPS)	Schedule II(16)	direct	Official CBDT
10(12B)	Partial amount paid by NPS trust to an employee	Schedule III(4)	direct	Official CBDT
10(12BA)	Partial amount paid by NPS trust to the parent or guardian of a minor	Schedule III(4)	direct	Official CBDT
10(12C)	Amount received from Agniveer Corpus Fund	Schedule II(7)	direct	Official CBDT
10(13)	Payment from approved superannuation fund	Schedule II(8)	direct	Official CBDT
10(13A)	House Rent Allowance	Schedule III(11)	direct	Official CBDT
10(14)(i)	Prescribed special allowances or benefits depending on actual expenditure	Schedule III(12)	direct	Official CBDT
10(14)(ii)	Prescribed special allowances not depending on actual expenditure	Schedule III(13)	direct	Official CBDT
10(14A)	—	Mapping pending	omitted	Official CBDT
10(15)(i)	Exemption in respect of specified interest income	Schedule II(11)	direct	Official CBDT
10(15)(iib)	Exemption in respect of specified interest income	Mapping pending	omitted	Official CBDT
10(15)(iic) & (iv)(i)	Exemption in respect of specified interest income	Schedule III(39)	direct	Official CBDT
10(15)(iid)	Exemption in respect of specified interest income	Mapping pending	omitted	Official CBDT
10(15)(iii), (iv)(c) to (iv)(f), (iv)(g) & (iv)(h)	Exemption in respect of specified interest income	Schedule II(17)	direct	Official CBDT
10(15)(iiia) to (iv)(b), (iv)(fa)	Exemption in respect of specified interest income	Schedule IV(14)	direct	Official CBDT
10(15)(ix)	Interest payable by unit in an IFSC	Schedule VI(12)	direct	Official CBDT
10(15)(v)	Exemption in respect of specified interest income	Mapping pending	omitted	Official CBDT
10(15)(vi)	Exemption in respect of specified interest income	Schedule II(12)	direct	Official CBDT
10(15)(vii)	Interest on bonds issued by a local authority or by a State Pooled Finance Entity	Schedule II(13)	direct	Official CBDT
10(15)(viii)	Interest received by non-resident on deposit made in offshore Banking Unit	Schedule IV(8)	direct	Official CBDT
10(15A)	Lease rent of an aircraft	Schedule IV(14)	direct	Official CBDT
10(15B)	Lease rent of a cruise ship operating in India	Schedule IV(9)	direct	Official CBDT
10(16)	Educational scholarship	Schedule II(9)	direct	Official CBDT
10(17)(i)	Daily allowance to a Member of Parliament or State Legislature	Schedule III(5)	direct	Official CBDT
10(17)(ii)	Any other allowance to a Member of Parliament	Schedule III(6)	direct	Official CBDT
10(17)(iii)	Constituency allowance to a Member of State Legislature	Schedule III(7)	direct	Official CBDT
10(17A)	Awards and Rewards	Schedule II(10)	direct	Official CBDT
10(18)(i)	Pension to gallantry award winner	Schedule III(14)	direct	Official CBDT
10(18)(ii)	Family pension to any family member of a gallantry award winner	Schedule III(15)	direct	Official CBDT
10(18A)	—	Mapping pending	omitted	Official CBDT
10(19)	Pension to widow of mem-	Schedule III(16)	direct	Official CBDT
10(19A)	Annual value of one palace	Schedule III(39)	direct	Official CBDT
10(2)	Amount received by mem-	Schedule III(1)	direct	Official CBDT
10(20)	Income of local authority	Schedule III(22)	direct	Official CBDT
10(20A)	—	Mapping pending	omitted	Official CBDT
10(21)	Income of research association	Schedule III(23)	direct	Official CBDT
10(22)	—	Mapping pending	omitted	Official CBDT
10(22A)	—	Mapping pending	omitted	Official CBDT
10(22B)	Income of a news agency	Mapping pending	omitted	Official CBDT
10(23)	—	Mapping pending	omitted	Official CBDT
10(23A)	Income of a professional association	Schedule III(24)	direct	Official CBDT
10(23AA)	Income received on behalf of Regimental Fund	Schedule VII(1)	direct	Official CBDT
10(23AAA)	Income of a fund esta-	Schedule VII(2)	direct	Official CBDT
10(23AAB)	Income of pension fund	Schedule VII(3)	direct	Official CBDT
10(23B)	Income of Khadi or village Industries Institution	Schedule III(25)	direct	Official CBDT
10(23BB)	Income of authority established for Development of Khadi or Village Industries in the State	Schedule VII(4)	direct	Official CBDT
10(23BBA)	Incomes of statutory bodies for the administration of public charitable trust	Schedule VII(5)	direct	Official CBDT
10(23BBB)	Income of European Economic Community	Schedule IV(10)	direct	Official CBDT
10(23BBC)	Income of SAARC fund	Schedule VII(6)	direct	Official CBDT
10(23BBD)	Asian Organisation	Mapping pending	omitted	Official CBDT
10(23BBE)	Income of IRDAI	Schedule VII(7)	direct	Official CBDT
10(23BBF)	—	Mapping pending	omitted	Official CBDT
10(23BBG)	Income of Central Elec-	Schedule VII(8)	direct	Official CBDT
10(23BBH)	Income of the Prasar Bha-	Schedule VII(9)	direct	Official CBDT
10(23C)(i)	PM National Relief Fund and PM CARES Fund	Schedule VII(10)	direct	Official CBDT
10(23C)(ii)	PM Fund for promotion of Folk Art	Schedule VII(11)	direct	Official CBDT
10(23C)(iii)	PM Aid to Students Fund	Schedule VII(12)	direct	Official CBDT
10(23C)(iiia)	National Foundation for Communal Harmony	Schedule VII(13)	direct	Official CBDT
10(23C)(iiiaa)	Swachh Bharat Kosh	Schedule VII(14)	direct	Official CBDT
10(23C)(iiiaaa)	Clean Ganga Fund	Schedule VII(15)	direct	Official CBDT
10(23C)(iiiaaaa)	CM Relief Fund or Lieutenant Governor Relief Fund	Schedule VII(16)	direct	Official CBDT
10(23C)(iiiab)	University or educational institution wholly or substantially financed by the government	Schedule VII(17)	direct	Official CBDT
10(23C)(iiiac)	Hospital or other institution wholly or substantially financed by the Government	Schedule VII(18)	direct	Official CBDT
10(23C)(iiiad)	University or educational institution whose annual receipts do not exceed Rs. 5 crore	Schedule VII(19)	direct	Official CBDT
10(23C)(iiiae)	Hospital or other specified institution whose annual receipts do not exceed Rs. 5 crore	Schedule VII(19)	direct	Official CBDT
10(23C)(iv) to (via)	Income of any other fund, institution, trust, university, hospital, etc.	Mapping pending	omitted	Official CBDT
10(23D)(i)	A Mutual Fund registered under the Securities and Exchange Board of India Act, 1992 (15 of 1992) or regulations made thereunder	Schedule VII(20)	direct	Official CBDT
10(23D)(ii)	Any Mutual Fund set up by a public sector bank or a public financial institution or authorised by the Reserve Bank of India	Schedule VII(21)	direct	Official CBDT
10(23DA)	Income of a securitisation trust	Schedule III(26)	direct	Official CBDT
10(23E)	—	Mapping pending	omitted	Official CBDT
10(23EA)	Certain incomes of notified Investor Protection Funds set up by recognised stock exchanges in India	Schedule III(27)	direct	Official CBDT
10(23EB)	—	Mapping pending	omitted	Official CBDT
10(23EC)	Certain incomes of notified Investor Protection Funds set up by commodity exchanges in India	Schedule III(28)	direct	Official CBDT
10(23ED)	Certain incomes of notified Investor Protection Funds set up by a depository	Schedule III(29)	direct	Official CBDT
10(23EE)	Income of Core Settlement Guarantee Fund	Schedule III(30)	direct	Official CBDT
10(23F)	Venture Capital Fund	Schedule V(8)	direct	Official CBDT
10(23FA)	Venture Capital Company	Schedule V(8)	direct	Official CBDT
10(23FB)	Income of a venture capital fund or a venture capital company from investment in a venture capital undertaking	Schedule V(6)	direct	Official CBDT
10(23FBA)	Income of an investment fund	Schedule V(1)	direct	Official CBDT
10(23FBB)	Income of unit holder of investment fund	Schedule V(2)	direct	Official CBDT
10(23FBC)	Income received by a unitholder of Category III AIF	Schedule VI(9)	direct	Official CBDT
10(23FC)	Income of a Business Trust	Schedule V(3)	direct	Official CBDT
10(23FCA)	Certain income of a business trust being a real estate investment trust	Schedule V(4)	direct	Official CBDT
10(23FD)	Distributed Income of a Unit Holder from the Business Trust	Schedule V(5)	direct	Official CBDT
10(23FE)	Certain income of wholly owned subsidiary of Abu Dhabi Investment authority or Sovereign wealth fund or pension fund	Schedule V(7)	direct	Official CBDT
10(23FF)	Capital gains from transfer of shares of a company resident in India on account of relocation of offshore funds	Schedule VI(10)	direct	Official CBDT
10(23G)	—	Mapping pending	omitted	Official CBDT
10(24)	Income of a registered trade union	Schedule III(31)	direct	Official CBDT
10(25)(i)	Income of employee welfare funds	Schedule III(32)	direct	Official CBDT
10(25)(ii)	Income of employee wel-	Schedule VII(22)	direct	Official CBDT
10(25)(iii)	Income of employee wel-	Schedule VII(23)	direct	Official CBDT
10(25)(iv)	Income of employee wel-	Schedule VII(24)	direct	Official CBDT
10(25)(v)(a)	Income of employee wel-	Schedule VII(25)	direct	Official CBDT
10(25)(v)(b)	Income of employee wel-	Schedule VII(26)	direct	Official CBDT
10(25A)	Income of the Employees’ State Insurance Fund	Schedule VII(27)	direct	Official CBDT
10(26)	Income of a member of a Scheduled Tribe	Schedule III(19)	direct	Official CBDT
10(26A)	—	Mapping pending	omitted	Official CBDT
10(26AA)	—	Mapping pending	omitted	Official CBDT
10(26AAA)	Income of a Sikkimese individual	Schedule III(20)	direct	Official CBDT
10(26AAB)	Income of an Agricultural Produce Marketing Committee/Board	Schedule VII(28)	direct	Official CBDT
10(26B)	Income of certain corporation established for promo-	Schedule VII(29)	direct	Official CBDT
10(26BB)	Income of a corporation established for promoting interest of minority caste	Schedule VII(30)	direct	Official CBDT
10(26BBB)	Income of a corporation	Schedule VII(31)	direct	Official CBDT
10(27)	Income of a co-operative society formed for promoting the interests of the members of Scheduled Castes or Scheduled Tribes	Schedule VII(32)	direct	Official CBDT
10(28)	—	Mapping pending	omitted	Official CBDT
10(29)	—	Mapping pending	omitted	Official CBDT
10(29A)(a)	Income of Coffee Board	Schedule VII(33)	direct	Official CBDT
10(29A)(b)	Income of Rubber Board	Schedule VII(34)	direct	Official CBDT
10(29A)(c)	Income of Tea Board	Schedule VII(35)	direct	Official CBDT
10(29A)(d)	Income of Tobacco Board	Schedule VII(36)	direct	Official CBDT
10(29A)(e)	Income of Marine Products Export Development Authority	Schedule VII(37)	direct	Official CBDT
10(29A)(f)	Income of Agricultural and Processed Food Products Export Development Authority	Schedule VII(38)	direct	Official CBDT
10(29A)(g)	Income of Spices Board	Schedule VII(39)	direct	Official CBDT
10(29A)(h)	Income of Coir Board	Schedule VII(40)	direct	Official CBDT
10(2A)	Partner’s share in profit of firm	Schedule III(2)	direct	Official CBDT
10(3)	—	Mapping pending	omitted	Official CBDT
10(30)	Subsidy from the Tea Board	Schedule III(21)	direct	Official CBDT
10(31)	Subsidy from the Rubber Board, Coffee Board, Spices Board and other notified Board	Schedule III(21)	direct	Official CBDT
10(32)	Income of a minor child up to certain limit	Schedule III(17)	direct	Official CBDT
10(33)	Capital gains on transfer of unit of the Unit Scheme, 1964	Schedule II(14)	direct	Official CBDT
10(34)	Dividends	Mapping pending	omitted	Official CBDT
10(34A)	Income of a shareholder on account of buyback of shares by the company	Mapping pending	omitted	Official CBDT
10(34B)	Dividend income of an IFSC unit engaged in the aircraft leasing business from a company which is also an IFSC Unit engaged in the aircraft leasing business	Schedule VI(11)	direct	Official CBDT
10(35)	Any income arising from the transfer of a capital asset, being a unit of the Unit Scheme, 1964 referred to in Schedule I to the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002)	Mapping pending	omitted	Official CBDT
10(35A)	Income of an investor received from a securitisation trust	Mapping pending	omitted	Official CBDT
10(36)	LTCG in case of shares	Schedule II(17)	direct	Official CBDT
10(37)	Capital gains on compulsory acquisition of urban agricultural land	Schedule III(18)	direct	Official CBDT
10(37A)	Capital gain on transfer of specified capital assets under land pooling scheme of the Andhra Pradesh Government	Mapping pending	omitted	Official CBDT
10(38)	LTCG in case of shares	Mapping pending	omitted	Official CBDT
10(39)	Income from international sporting event	Schedule III(33)	direct	Official CBDT
10(4)	Income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits	Schedule IV(1)	direct	Official CBDT
10(40)	Grants received by speci-	Schedule III(39)	direct	Official CBDT
10(41)	—	Mapping pending	omitted	Official CBDT
10(42)	Income of certain non-profit body or authority	Schedule III(34)	direct	Official CBDT
10(43)	Loan in the case of reverse mortgage	Schedule III(35)	direct	Official CBDT
10(44)	Income of New Pension System Trust	Schedule VII(41)	direct	Official CBDT
10(45)	—	Mapping pending	omitted	Official CBDT
10(46)	Specified income of entities having the object of regulating or administering any activity for the benefit of the general public	Schedule III(36)	direct	Official CBDT
10(46A)	Income of bodies or authorities or trusts or commissions that are established or constituted with the specific purposes of dealing with and satisfying the need of housing accommodation, planning, development or improvement of cities, towns or villages, regulating or regulating and developing any activity for the benefit of the general public, or regulating any matter, for the benefit of the general public	Schedule VII(42)	direct	Official CBDT
10(46B)(i)	National Credit Guarantee Trustee Company Limited, being a company established and wholly financed by the Central Government for the purposes of operating credit guarantee funds established and wholly financed by the Central Government	Schedule VII(43)	direct	Official CBDT
10(46B)(ii)	A credit guarantee fund established and wholly financed by the Central Government and managed by the National Credit Guarantee Trustee Company Limited	Schedule VII(44)	direct	Official CBDT
10(46B)(iii)	Credit Guarantee Fund Trust for Micro and Small Enterprises, being a trust created by the Central Government and the Small Industries Development Bank of India established under Section 3(1) of the Small Industries Development Bank of India Act, 1989 (39 of 1989)	Schedule VII(45)	direct	Official CBDT
10(47)	Any income of a notified infrastructure debt fund	Schedule VII(46)	direct	Official CBDT
10(48)	Income on account of import of crude oil etc.	Schedule IV (11)	direct	Official CBDT
10(48A)	Income on account of storage and sale of crude oil	Schedule IV(12)	direct	Official CBDT
10(48B)	Income on account of sale of leftover stock of crude oil	Schedule IV(13)	direct	Official CBDT
10(48C)	Income on account of replenishment of crude oil	Schedule III(37)	direct	Official CBDT
10(48D)	Any income accruing or arising to an institution established for financing the infrastructure and development	Schedule VII(47)	direct	Official CBDT
10(48E)	Any income accruing or arising to a developmental financing institution, licensed by the RBI	Schedule VII(48)	direct	Official CBDT
10(49)	—	Mapping pending	omitted	Official CBDT
10(4B)	—	Mapping pending	omitted	Official CBDT
10(4C)	Interest on Rupee Denominated Bonds	Mapping pending	omitted	Official CBDT
10(4D)	Certain Income arising to Category-III Alternative Investment Fund (AIF) located in International Financial Services Centre (IFSC)	Schedule VI(1) + Schedule VI(2) + Schedule VI(3) + Schedule VI(4)	split	Official CBDT
10(4E)	Income from transfer of non-deliverable forward contracts or offshore derivative instruments or over-the-counter derivatives	Schedule VI(5)	direct	Official CBDT
10(4F)	Royalty or interest income received by a non-resident from lease of aircraft or a ship	Schedule VI(6)	direct	Official CBDT
10(4G)	Income of a non-resident arising from portfolio of securities or financial products or funds, managed through IFSC or from specified activity carried out by the specified person	Schedule VI(7)	direct	Official CBDT
10(4H)	Any income earned by a non-resident or unit of an IFSC on transfer of shares of domestic company engaged in aircraft leasing business in IFSC	Schedule VI(8)	direct	Official CBDT
10(5)	Leave Travel Concession	Schedule III(8)	direct	Official CBDT
10(50)	Income which is subject to equalisation levy	Mapping pending	omitted	Official CBDT
10(5A)	—	Mapping pending	omitted	Official CBDT
10(5B)	—	Mapping pending	omitted	Official CBDT
10(6)(i)	—	Mapping pending	omitted	Official CBDT
10(6)(ii)	Any remuneration received for service in the capacity as an official mentioned in column C, not being a citizen of India	Schedule IV(2)	direct	Official CBDT
10(6)(iii) to (v)	—	Mapping pending	omitted	Official CBDT
10(6)(ix) & (x)	—	Mapping pending	omitted	Official CBDT
10(6)(vi)	Any remuneration received as an employee for services rendered by him during his stay in India	Schedule IV(3)	direct	Official CBDT
10(6)(via)	—	Mapping pending	omitted	Official CBDT
10(6)(vii)	—	Mapping pending	omitted	Official CBDT
10(6)(viia)	—	Mapping pending	omitted	Official CBDT
10(6)(viii)	Any income chargeable under the head “Salaries”, received or due as remuneration for services rendered in connection with his employment on a foreign ship	Schedule IV(4)	direct	Official CBDT

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Renders: s.80C ITA 1961 → s.123 ITA 2025, linked to the mapping page. Or consume the raw dataset directly from /ita-2025/data.

Changelog

7 August 2026 — Expanded to 1146 sections sourced verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility. Added the citation translator and embeddable badge.

4 August 2026 — Seeded from the Harun Raaj & Associates internal knowledge base. Confidence is carried verbatim from the source dataset.