Section mapping · Certain Income arising to Category-III Alternative Investment Fund (AIF) located in International Financial Services Centre (IFSC)
Section 10(4D) (ITA 1961) → Schedule VI(1) + Schedule VI(2) + Schedule VI(3) + Schedule VI(4) (ITA 2025)
Section 10(4D) of the Income-tax Act, 1961 corresponds to sections Schedule VI(1) + Schedule VI(2) + Schedule VI(3) + Schedule VI(4) of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 10(4D) Certain Income arising to Category-III Alternative Investment Fund (AIF) located in International Financial Services Centre (IFSC) | Schedule VI(1) Specified Fund: Any income accrued or arisen to, or received, as a result of transfer of capital asset referred to in section 70(1)(r) - where such transfer takes place on a recognised stock exchange located in any International Financial Services Centre |
| Schedule VI(2) Specified Fund: Any income accrued or arisen to, or received, as a result of transfer of securities (other than shares in a company resident in India) | |
| Schedule VI(3) Specified Fund: Any income from securities issued by a non-resident where such securities are not issued by a permanent establishment of a non- resident in India | |
| Schedule VI(4) IFSC: Any income from a securitisation trust, which is chargeable under the head “Profits and gains of business or profession” |
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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