Section mapping · Exemption in respect of specified interest income
Section 10(15)(iic) & (iv)(i) (ITA 1961) → Schedule III(39) (ITA 2025)
Section 10(15)(iic) & (iv)(i) of the Income-tax Act, 1961 corresponds to section Schedule III(39) 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(15)(iic) & (iv)(i) Exemption in respect of specified interest income | Schedule III(39) Any income falling under section 10(15)(iic) or (15)(iv)(i) or (19A) or (40) of the Income-tax Act, 1961(43 of 1961), shall be subject to the conditions as provided therein |
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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