Section mapping · Certain income of wholly owned subsidiary of Abu Dhabi Investment authority or Sovereign wealth fund or pension fund
Section 10(23FE) (ITA 1961) → Schedule V(7) (ITA 2025)
Section 10(23FE) of the Income-tax Act, 1961 corresponds to section Schedule V(7) 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(23FE) Certain income of wholly owned subsidiary of Abu Dhabi Investment authority or Sovereign wealth fund or pension fund | Schedule V(7) Any income of the nature of–– - (a) dividend; - (b) interest; - (c) any sum referred to in section 92(2)(k); or - (d) long-term capital gains - (whether or not such capital gains are deemed as short-term capital gains under section 76), arising from an investment made by a specified person in India, whether in the form of debt or share capital or unit : Abu Dhabi Investment authority/sovereign wealth or Pension Fund |
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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