Section mapping · Income on account of storage and sale of crude oil
Section 10(48A) (ITA 1961) → Schedule IV(12) (ITA 2025)
Section 10(48A) of the Income-tax Act, 1961 corresponds to section Schedule IV(12) of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: directConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 10(48A) Income on account of storage and sale of crude oil | Schedule IV(12) Any income accruing or arising on account of storage of crude oil in a facility in India and sale of such crude oil to any person resident in India |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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