INCOME TAX LAW MAPPING · SCHEDULES
Income-tax Act 2025 Schedule Mapping – Old vs New (1961 → 2025)
Find where every Section 10 exemption and old Schedule now sits. 163 provisions across Schedules I to XVI, mapped to the 1961 Act, searchable and free to download.
Free mapping tool · 1961 → 2025
How to Use This Schedule Mapping Tool
This Income-tax Act 2025 schedule mapping shows where every exemption, deduction list and old Schedule of the Income-tax Act, 1961 now sits in the new Act. It covers all 16 Schedules and 162 provisions, so you can move from an old section number to the new Schedule and serial number in seconds.
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Type the 1961 section in the table’s search box.
10(10D)10(13A)9A
02
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Type a 2025 Schedule to list every item in it.
Schedule IISchedule VII
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Free mapping tool · 1961 → 2025
Income-tax Act 2025 Schedule Mapping Table (Search by Old or New Provision)
All 16 Schedules and 162 provisions in one searchable table. Each row shows the 2025 Schedule and serial number, the section it is read with, the subject, and the parallel 1961 section. Rows marked NA are new and have no 1961 equivalent.
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Income-tax Act, 2025 Schedule Mapping vs Income-tax Act, 1961
Searchable cross-reference of Schedules I–XVI under the Income-tax Act, 2025, mapped to corresponding provisions of the Income-tax Act, 1961. Search by Schedule, serial number, heading, subject or old section reference to locate relevant provisions quickly. Free Excel download available.| Schedule (Income-tax Act, 2025) | Serial No. / linked provision | Schedule Heading | Additional Information | Particulars / subject | Parallel section(s) of Income-tax Act, 1961 |
|---|---|---|---|---|---|
| Schedule I | — | Conditions for Certain Activities not to constitute Business Connection in India | read with Section 9(12)(e) | Conditions for certain activities not to constitute business connection in India | 9A |
| Schedule II | 1 | Income not to be included in Total Income | read with Section 11(1) | Agricultural income. | 10(1) |
| Schedule II | 2 | Income not to be included in Total Income | read with Section 11(1) | Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy. | 10(10D) |
| Schedule II | 3 | Income not to be included in Total Income | read with Section 11(1) | Any payment from a provident fund to which the Provident Funds Act, 1925 applies, or from any other provident fund set up by the Central Government and notified by it in this behalf. | 10(11) |
| Schedule II | 4 | Income not to be included in Total Income | read with Section 11(1) | The accumulated balance due and becoming payable to an employee participating in a recognised provident fund to the extent provided in paragraph 8 of Part A of the Schedule XI. | 10(12) |
| Schedule II | 5 | Income not to be included in Total Income | read with Section 11(1) | Any payment from any account opened as per the Sukanya Samriddhi Account Scheme, 2019 made under the Government Savings Promotion Act, 1873. | 10(11A) |
| Schedule II | 6 | Income not to be included in Total Income | read with Section 11(1) | Any payment from the National Pension System Trust. | 10(12A) |
| Schedule II | 7 | Income not to be included in Total Income | read with Section 11(1) | Any payment from the Agniveer Corpus Fund to a person enrolled under the Agnipath Scheme or to his nominee. | 10(12C) |
| Schedule II | 8 | Income not to be included in Total Income | read with Section 11(1) | Any payment from an approved superannuation fund. | 10(13) |
| Schedule II | 9 | Income not to be included in Total Income | read with Section 11(1) | Scholarships. | 10(16) |
| Schedule II | 10 | Income not to be included in Total Income | read with Section 11(1) | Any payment made, whether in cash or in kind for any award or reward | 10(17A) |
| Schedule II | 11 | Income not to be included in Total Income | read with Section 11(1) | 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 | 10(15)(i) |
| Schedule II | 12 | Income not to be included in Total Income | read with Section 11(1) | Interest on Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 or deposit certificates issued under the Gold Monetisation Scheme, 2015 notified by the Central Government | 10(15)(vi) |
| Schedule II | 13 | Income not to be included in Total Income | read with Section 11(1) | Interest on bonds issued by a local authority or by a State Pooled Finance Entity | 10(15)(vii) |
| Schedule II | 14 | Income not to be included in Total Income | read with Section 11(1) | 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 UTI (Transfer of Undertaking and Repeal) Act, 2002. | 10(33) |
| Schedule II | 15 | Income not to be included in Total Income | read with Section 11(1) | Any payment from the National Pension System Trust received by an assessee, who is a subscriber to the Unified Pension Scheme | 10(12AA) |
| Schedule II | 16 | Income not to be included in Total Income | read with Section 11(1) | Any sum received as “lump sum amount” from the National Pension System Trust by an assessee being a subscriber to the Unified Pension Scheme. | 10(12AB) |
| Schedule II | 17 | Income not to be included in Total Income | read with Section 11(1) | Any income covered under section 10(15)(iii) or (15)(iv)(c), (15)(iv)(d), (15)(iv)(e), (15)(iv)(f), (15)(iv)(g) or (15)(iv)(h) or (36) of the Income-tax Act, 1961, subject to the conditions as provided therein | 10(15)(iii),; 10(36) |
| Schedule III | 1 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any sum received by a member from a Hindu undivided family | 10(2) |
| Schedule III | 2 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any sum received by a partner towards his share A person who is a partner of a in the total income of the firm. firm separately assessed as such. | 10(2A) |
| Schedule III | 3 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any amount received or receivable from the Any individual or his legal heir. Central Government or a State Government or a local authority by way of compensation on account of any disaster. | 10(10BC) |
| Schedule III | 4 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any payment from the National Pension System Any employee; or an assessee, Trust under the pension scheme referred to in being the guardian or parent of section 124. a minor. | 10(12B); 10(12BA) |
| Schedule III | 5 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Daily allowance received by reason of membership of Parliament, State Legislature or a committee | 10(17)(i) |
| Schedule III | 6 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Allowance received by a Member of Parliament under the relevant rules | 10(17)(ii) |
| Schedule III | 7 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any constituency allowance received. Any person by reason of his membership of any State Legislature under any State Act or rules made thereunder | 10(17)(iii) |
| Schedule III | 8 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | The value of any travel concession or assistance. Any individual | 10(5) |
| Schedule III | 9 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any allowances or perquisites paid or allowed A citizen of India as such outside India by the Government. | 10(7) |
| Schedule III | 10 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Income in the nature of a perquisite An employee, being an individual | 10(10CC) |
| Schedule III | 11 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any special allowance from employer to meet Any assessee expenditure actually incurred on payment of | 10(13A) |
| Schedule III | 12 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any special allowance or benefit, not being in Any assessee the nature of perquisite, specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, as may be prescribed, to the extent to which such expenses are actually incurred for that purpose. | 10(14)(i) |
| Schedule III | 13 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any allowance granted to the assessee - Any assessee. (i) to meet his personal expenses at the place where the duties of his office or place of employment of profit are ordinarily performed by him or at the place where he ordinarily resides; or (ii) to compensate him for the increased cost of living, to the extent as may be prescribed | 10(14)(ii) |
| Schedule III | 14 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Pension received An individual who has been in the service of the Central Government or State Government and has been awarded “Param Vir Chakra” or “Maha Vir Chakra” or “Vir Chakra” or such other gallantry award as the Central Government may, by notification, specify in this behalf. | 10(18)(i) |
| Schedule III | 15 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Family pension received. Any member of the family of an individual referred against serial number 14 | 10(18)(ii) |
| Schedule III | 16 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Family pension received. Widow or children or nominated heirs of a member of the armed forces (including | 10(19) |
| Schedule III | 17 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income includible in the total income under In case of an individual referred section 99(1)(c). to in that sub-section | 10(32) |
| Schedule III | 18 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income chargeable under the head “Capital gains” arising from the transfer of agricultural land by An individual or a Hindu undivided family. | 10(37) |
| Schedule III | 19 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income which accrues or arises— A member of a Scheduled Tribe (a) from any source in the areas or States ,— mentioned in column C; or (a) as defined in article 366(25) (b) by way of dividend or interest on securities of the Constitution; and (b) residing in any area specified in Part I or II of the Table appended to paragraph 20 Constitution or in the States of Arunachal Pradesh, Manipur, (38) | 10(26) |
| Schedule III | 20 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income which accrues or arises— An individual, being a Sikkimese (a) from any source in the State of Sikkim; or | 10(26AAA) |
| Schedule III | 21 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | The amount of any subsidy received from or An assessee who carries on the through the concerned Board under a scheme business of growing and | 10(30) |
| Schedule III | 22 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Specified income of a local authority which is chargeable under the head “Income from house property”, “Capital gains” or “Income from other sources” or from a trade or business. | 10(20) |
| Schedule III | 23 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Income of an approved scientific research association | 10(21) |
| Schedule III | 24 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Specified income of an association or institution established in India for regulation or encouragement of specified professions | 10(23A) |
| Schedule III | 25 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income attributable to the business of An institution constituted as a production, sale, or marketing, of khadi or public charitable trust or products of village industries registered under the Societies Registration Act, 1860, or under any other law corresponding to that Act in force in any part of India | 10(23B) |
| Schedule III | 26 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income from the activity of securitisation. A securitisation trust. | 10(23DA) |
| Schedule III | 27 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income, by way of contributions received Any Investor Protection Fund from recognised stock exchanges and the set up by recognised stock members thereof exchanges in India, either jointly or separately. | 10(23EA) |
| Schedule III | 28 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income, by way of contributions received Any Investor Protection Fund from commodity exchanges and the members set up by commodity exchanges thereof. in India, either jointly or separately. | 10(23EC) |
| Schedule III | 29 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income, by way of contributions received Any Investor Protection Fund from a depository set up as per the regulations by a depository | 10(23ED) |
| Schedule III | 30 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | (a) Any income by way of contribution received Any Core Settlement Guarantee from specified persons; Fund, set up by a recognised clearing corporation (b) any income by way of penalties imposed by the recognised clearing corporation and credited to the Core Settlement Guarantee Fund; | 10(23EE) |
| Schedule III | 31 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income chargeable under the heads (a) A registered union within “Income from house property” and “Income the meaning of the Trade from other sources Unions Act, 1926, formed primarily for the purpose of regulating the relations between workmen and employers or between workmen and workmen; or (b) an association of registered unions referred to in clause (a) | 10(24) |
| Schedule III | 32 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Interest on securities and capital gains of a specified provident fund | 10(25)(i) |
| Schedule III | 33 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income of the nature and to the extent, Any person notified by the arising from the international sporting event Central Government held in India | 10(39) |
| Schedule III | 34 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income, of the nature and to the extent, A body or authority which has which the Central Government may notify in been established or constituted or this behalf. appointed under a treaty or an agreement entered into by the Central Govt. with two or more countries or a convention signed by the Central Government. | 10(42) |
| Schedule III | 35 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any amount received as a loan, either in lump Any individual sum or in instalment, in a transaction of reverse mortgage referred to in section 70(1)(zh). | 10(43) |
| Schedule III | 36 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income of the nature and to the extent A body or authority or Board or which the Central Government may, by Trust or Commission, or a class notification, specify in this behalf. thereof, other than those covered | 10(46) |
| Schedule III | 37 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income accruing or arising as a result of Indian Strategic Petroleum arrangement for replenishment of crude oil Reserves Limited, being a wholly stored in its storage facility in pursuance of the owned subsidiary of the Oil directions of the Central Government in this Industry Development Board behalf. under the Ministry of Petroleum and Natural Gas | 10(48C) |
| Schedule III | 38 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any gratuity computed as per the provisions of Any widow, Children or section 19(1)(Table: Sl. No. 3.C) to (Table: Sl. dependants on death of an No. 6.C). employee. | 10(10) |
| Schedule III | 38A | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Disability Pension received (including service An individual who has been a element and disability element). member of the armed forces (including paramilitary forces) of the Union | NA |
| Schedule III | 38B | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any interest on compensation amount awarded An individual or his legal heir by Motor Accident Claims Tribunal. | NA |
| Schedule III | 38C | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income in respect of any award or An individual or a Hindu agreement made on account of compulsory undivided family acquisition of any land. | NA |
| Schedule III | 38D | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income chargeable under the head “Capital An individual or a Hindu gains” arising from the transfer of specified undivided family capital asset. | 10(37A) |
| Schedule III | 39 | Income not to be included in total income of Eligible Persons | read with Section 11(1) | Any income falling under section 10(15)(iic) or (15)(iv)(i) or (19A) or (40) of the Income-tax Act, 1961 shall be subject to the conditions as provided therein. | 10(15)(iic) &; 10(19A); 10(40) |
| Schedule IV | 1 | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any income by way of interest (a) A person being an individual, who is a resident outside India as defined in section 2(w) of the FEMA, 1999; or (b) a person being an individual who has been permitted by the Reserve Bank of India to maintain the said account. | 10(4) |
| Schedule IV | 2 | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any remuneration received for service in the An official, by whatever name capacity as an official mentioned in column C, called, of an embassy, high not being a citizen of India. commission, legation, commission, consulate or the trade representation of a foreign | 10(6)(ii) |
| Schedule IV | 3 | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any remuneration received as an employee for A person who is an employee of services rendered by him during his stay in a foreign enterprise, not being a India. citizen of India. | 10(6)(vi) |
| Schedule IV | 4 | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any income chargeable under the head Any individual being a non- “Salaries”, received or due as remuneration for resident, not being a citizen of services rendered in connection with his India. employment on a foreign ship. | 10(6)(viii) |
| Schedule IV | 5 | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any remuneration received as an employee of An employee of the the Government of a foreign State, during his Government of a foreign State, stay in India in connection with his training in not being a citizen of India. any establishment or office of, or in any undertaking owned by the Government, any corporation established by or under a Central Act or State Act or Provincial Act; or any | 10(6)(xi) |
| Schedule IV | 6 | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any income arising by way of royalty or fees Any foreign company. for technical services received in pursuance of an agreement entered into with the Central Government for providing services in or outside India in projects connected with security of India. | 10(6C) |
| Schedule IV | 7 | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any income arising by way of royalty from, or A non-resident, not being a fees for technical services rendered in or outside company, or a foreign company. India to the National Technical Research Organisation. | 10(6D) |
| Schedule IV | 8 | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Interest received in India on a deposit made on Non-resident or a person who is or after the 1st April, 2005 in an Offshore not ordinarily resident. Banking Unit referred to in section 2(u) of the Special Economic Zones Act, 2005. | 10(15)(viii) |
| Schedule IV | 9 | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Income from lease rentals, by whatever name Foreign company. called, of cruise ship. | 10(15B) |
| Schedule IV | 10 | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any income derived in India by way of interest, The European Economic dividends or Capital gains from investments Community. made. | 10(23BBB) |
| Schedule IV | 11 | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any income received in India in Indian currency A foreign company. on account of sale of crude oil or any other goods or rendering of services, as may be notified by the Central Government in this behalf, to any person in India. | 10(48) |
| Schedule IV | 12 | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any income accruing or arising on account of A foreign company. storage of crude oil in a facility in India and sale of such crude oil to any person resident in India. | 10(48A) |
| Schedule IV | 13 | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any income accruing or arising on account of A foreign company. sale of leftover stock of crude oil, if any, from the facility in India after the expiry of the | 10(48B) |
| Schedule IV | 13A | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any income arising on account of providing A foreign company capital goods, equipment or tooling to a contract manufacturer, being a company resident in India. | NA |
| Schedule IV | 13B | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any income which accrues or arises outside An individual, being a non- India, and is not deemed to accrue or arise in resident for a period of five India. consecutive tax years immediately preceding the tax year | Na |
| Schedule IV | 13C | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any income accruing or arising in India or A foreign company deemed to accrue or arise in India by way or procuring data centre services from a specified data centre. | Na |
| Schedule IV | 14 | Income not to be included in Total Income of Eligible Non-residents, Foreign Companies and Other Such Persons | read with Section 11(1) | Any income falling under section 10(6A), (6B), (6BB), (15A), (15)(iiia), (15)(iiib), (15)(iiic) or (15)(iv)(a), (15)(iv)(b) or(15)(iv)(fa) of the as specified therein. Schedule V Income not to be included in Total Income of Certain Eligible Persons including Investment Funds, Business Trusts and their Unit Holders | 10(6A); 10(6B); 10(6BB); 10(15)(iiia) to (iv)(b),(iv)(fa) ; 10(15A) |
| Schedule V | 1 | Income not to be included in Total Income of Certain Eligible Persons including Investment Funds, Business Trusts and their Unit Holders | read with Section 11(1) | Any income other than the income chargeable under the head “Profits and gains of business or profession”. | 10(23FBA) |
| Schedule V | 2 | Income not to be included in Total Income of Certain Eligible Persons including Investment Funds, Business Trusts and their Unit Holders | read with Section 11(1) | Any income referred to in section 224, accruing or arising to, or received being that proportion of income which is of the same nature as income chargeable under the head “Profits and gains of business or profession”. | 10(23FBB) |
| Schedule V | 3 | Income not to be included in Total Income of Certain Eligible Persons including Investment Funds, Business Trusts and their Unit Holders | read with Section 11(1) | Any income by way of— A business trust. (a) interest received or receivable from a special purpose vehicle; or (b) dividend received or receivable from a special purpose vehicle. | 10(23FC) |
| Schedule V | 4 | Income not to be included in Total Income of Certain Eligible Persons including Investment Funds, Business Trusts and their Unit Holders | read with Section 11(1) | Any income by way of renting or leasing or A business trust, being a real letting out any real estate asset owned directly estate investment trust. by such business trust. | 10(23FCA) |
| Schedule V | 5 | Income not to be included in Total Income of Certain Eligible Persons including Investment Funds, Business Trusts and their Unit Holders | read with Section 11(1) | Any distributed income referred to in section Any unit holder of a business 223, except that proportion of the income which trust. is of the same nature as–– (a) interest received or receivable from a special purpose vehicle by the business trust; or (b) dividend received or receivable from a special purpose vehicle by the business | 10(23FD) |
| Schedule V | 6 | Income not to be included in Total Income of Certain Eligible Persons including Investment Funds, Business Trusts and their Unit Holders | read with Section 11(1) | Any income from investment in a venture Venture capital company or capital undertaking. venture capital fund other than an investment fund specified in section 224(10)(a). | 10(23FB) |
| Schedule V | 7 | Income not to be included in Total Income of Certain Eligible Persons including Investment Funds, Business Trusts and their Unit Holders | read with Section 11(1) | Any income of the nature of–– a specified person. (a) dividend; interest; any sum referred to in section 92(2)(k); or 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. | 10(23FE) |
| Schedule V | 8 | Income not to be included in Total Income of Certain Eligible Persons including Investment Funds, Business Trusts and their Unit Holders | read with Section 11(1) | Any income falling under section 10(23F) and the conditions as specified therein. Schedule VI Income not to be included in Total Income of Certain Eligible Persons in International Financial Services Centre or having income therefrom | 10(23F); 10(23FA) |
| Schedule VI | 1 | Income not to be included in Total Income of Certain Eligible Persons in International Financial Services Centre or having income therefrom | read with Section 11(1) | Any income accrued or arisen to, or received, as Any specified fund. 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. | 10(4D) |
| Schedule VI | 2 | Income not to be included in Total Income of Certain Eligible Persons in International Financial Services Centre or having income therefrom | read with Section 11(1) | Any income accrued or arisen to, or received, as Any specified fund. a result of transfer of securities (other than shares in a company resident in India). | 10(4D) |
| Schedule VI | 3 | Income not to be included in Total Income of Certain Eligible Persons in International Financial Services Centre or having income therefrom | read with Section 11(1) | Any income from securities issued by a non- Any specified fund. resident where such securities are not issued by a permanent establishment of a non-resident in India. | 10(4D) |
| Schedule VI | 4 | Income not to be included in Total Income of Certain Eligible Persons in International Financial Services Centre or having income therefrom | read with Section 11(1) | Any income from a securitisation trust, which is Any specified fund. chargeable under the head “Profits and gains of business or profession”. | 10(4D) |
| Schedule VI | 5 | Income not to be included in Total Income of Certain Eligible Persons in International Financial Services Centre or having income therefrom | read with Section 11(1) | Any income accrued or arisen to, or received as Non-resident. a result of— (a) transfer of non- deliverable forward contracts or offshore derivative instruments | 10(4E) |
| Schedule VI | 6 | Income not to be included in Total Income of Certain Eligible Persons in International Financial Services Centre or having income therefrom | read with Section 11(1) | Any income by way of royalty or interest on Non-resident. account of lease of an aircraft or a ship in a tax year. | 10(4F) |
| Schedule VI | 7 | Income not to be included in Total Income of Certain Eligible Persons in International Financial Services Centre or having income therefrom | read with Section 11(1) | Any income received from–– Non-resident. (a) portfolio of securities or financial products or funds, managed or administered by any portfolio manager on behalf of the non- resident; or (b) such activity carried out by such person, as may be notified by the Central Government. | 10(4G) |
| Schedule VI | 8 | Income not to be included in Total Income of Certain Eligible Persons in International Financial Services Centre or having income therefrom | read with Section 11(1) | Any income by way of Capital gains arising A non-resident, or a Unit of an from the transfer of equity shares of domestic International Financial Services company where such domestic company is a Centre as referred to in section 147, engaged primarily in the | 10(4H) |
| Schedule VI | 9 | Income not to be included in Total Income of Certain Eligible Persons in International Financial Services Centre or having income therefrom | read with Section 11(1) | Any income accruing or arising to, or received A unit holder of a specified from a specified fund or on transfer of units in a fund. specified fund. | 10(23FBC) |
| Schedule VI | 10 | Income not to be included in Total Income of Certain Eligible Persons in International Financial Services Centre or having income therefrom | read with Section 11(1) | Any income of the nature of Capital gains, Any non- resident or a specified arising or received on account of transfer of fund. share of a company resident in India. | 10(23FF) |
| Schedule VI | 11 | Income not to be included in Total Income of Certain Eligible Persons in International Financial Services Centre or having income therefrom | read with Section 11(1) | Any income by way of dividends from a A Unit of any International company being a Unit of an International Financial Services Centre Financial Services Centre primarily engaged in primarily engaged in the the business of leasing of an aircraft or a ship. business of leasing of an aircraft or a ship. | 10(34B) |
| Schedule VI | 12 | Income not to be included in Total Income of Certain Eligible Persons in International Financial Services Centre or having income therefrom | read with Section 11(1) | Any income by way of interest payable by a Non-resident. Unit of an International Financial Services Centre in respect of moneys borrowed by it on or after 1st September, 2019. | 10(15)(ix) |
| Schedule VII | 1 | Person Exempt from tax | read with Section 11(3) | Regimental fund or non-public fund established by the armed forces of the Union | 10(23AA) |
| Schedule VII | 2 | Person Exempt from tax | read with Section 11(3) | Fund established for the welfare of employees or their dependants and notified by the Board | 10(23AAA) |
| Schedule VII | 3 | Person Exempt from tax | read with Section 11(3) | Fund set up by LIC for a specified pension scheme | 10(23AAB) |
| Schedule VII | 4 | Person Exempt from tax | read with Section 11(3) | Khadi and Village Industries Board | 10(23BB) |
| Schedule VII | 5 | Person Exempt from tax | read with Section 11(3) | Body or authority established under a Central, State or Provincial Act | 10(23BBA) |
| Schedule VII | 6 | Person Exempt from tax | read with Section 11(3) | SAARC Fund for Regional Projects set up by Colombo Declaration issued on the 21st December, 1991 by the Heads of State or Government of the Member Countries of South Asian Association for Regional Cooperation established on the 8th December, 1985 by the Charter of the South Asian Association for Regional Cooperation. | 10(23BBC) |
| Schedule VII | 7 | Person Exempt from tax | read with Section 11(3) | Insurance Regulatory and Development Authority established under section 3(1) of the Insurance Regulatory and Development Authority Act, 1999. | 10(23BBE) |
| Schedule VII | 8 | Person Exempt from tax | read with Section 11(3) | Central Electricity Regulatory Commission constituted under section 76(1) of the Electricity Act, 2003. | 10(23BBG) |
| Schedule VII | 9 | Person Exempt from tax | read with Section 11(3) | Prasar Bharati (Broadcasting Corporation of India) established section 3(1) of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990. | 10(23BBH) |
| Schedule VII | 10 | Person Exempt from tax | read with Section 11(3) | The Prime Minister’s National Relief Fund or the Prime Minister’s Citizen Assistance and Relief in Emergency Situations Fund (PM CARES FUND). | 10(23C)(i) |
| Schedule VII | 11 | Person Exempt from tax | read with Section 11(3) | The Prime Minister’s Fund (Promotion of Folk Art). | 10(23C)(ii) |
| Schedule VII | 12 | Person Exempt from tax | read with Section 11(3) | The Prime Minister’s Aid to Students Fund. | 10(23C)(iii) |
| Schedule VII | 13 | Person Exempt from tax | read with Section 11(3) | The National Foundation for Communal Harmony. | 10(23C)(iiia) |
| Schedule VII | 14 | Person Exempt from tax | read with Section 11(3) | The Swachh Bharat Kosh, set up by the Central Government. | 10(23C)(iiiaa) |
| Schedule VII | 15 | Person Exempt from tax | read with Section 11(3) | The Clean Ganga Fund set up by the Central Government. | 10(23C)(iiiaaa) |
| Schedule VII | 16 | Person Exempt from tax | read with Section 11(3) | The Chief Minister’s Relief Fund or the Lieutenant Governor’s Relief Fund in respect of any State or Union territory as referred to in section 133(1)(a)(xv). | 10(23C)(iiiaaaa) |
| Schedule VII | 17 | Person Exempt from tax | read with Section 11(3) | Any University or other educational institution existing solely for educational purposes and not for purposes of profit, which is wholly or substantially financed by the Government. | 10(23C)(iiiab) |
| Schedule VII | 18 | Person Exempt from tax | read with Section 11(3) | Any hospital or other institution existing solely for philanthropic purposes and not for the purposes of profit, which is wholly or substantially financed by the Government. | 10(23C)(iiiac) |
| Schedule VII | 19 | Person Exempt from tax | read with Section 11(3) | (a) Any University or other educational institution existing solely for educational purposes and not for the purposes of profit; (b) any hospital or other institution existing solely for philanthropic purposes and not for the purposes of profit, and the aggregate of annual receipts of University or Universities or educational institution or institutions, as of such hospital or hospitals or institution or institutions, does not exceed five crore rupees; | 10(23C)(iiiad); 10(23C)(iiiae) |
| Schedule VII | 20 | Person Exempt from tax | read with Section 11(3) | A Mutual Fund registered under the Securities and Exchange Board of India Act, 1992 or regulations made thereunder. | 10(23D)(i) |
| Schedule VII | 21 | Person Exempt from tax | read with Section 11(3) | Any Mutual Fund set up by a public sector bank or a public financial institution or authorised by the Reserve Bank of India. | 10(23D)(ii) |
| Schedule VII | 22 | Person Exempt from tax | read with Section 11(3) | A recognised provident fund. | 10(25)(ii) |
| Schedule VII | 23 | Person Exempt from tax | read with Section 11(3) | An approved superannuation fund. | 10(25)(iii) |
| Schedule VII | 24 | Person Exempt from tax | read with Section 11(3) | An approved gratuity fund. | 10(25)(iv) |
| Schedule VII | 25 | Person Exempt from tax | read with Section 11(3) | Deposit-linked Insurance Fund established under section 3G of the Coal Mines Provident Funds and Miscellaneous Provisions Act, 1948. | 10(25)(v)(a) |
| Schedule VII | 26 | Person Exempt from tax | read with Section 11(3) | Deposit-linked Insurance Fund established under section 6C of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. | 10(25)(v)(b) |
| Schedule VII | 27 | Person Exempt from tax | read with Section 11(3) | Employees’ State Insurance Fund set up under the provisions of the Employees’ State Insurance Act, 1948. | 10(25A) |
| Schedule VII | 28 | Person Exempt from tax | read with Section 11(3) | An agricultural produce market committee or board constituted under any law for the purpose of regulating the marketing of agricultural produce. | 10(26AAB) |
| Schedule VII | 29 | Person Exempt from tax | read with Section 11(3) | A corporation established by a Central Act or State Act or Provincial Act or of any other body, institution or association (being a body, institution or association wholly financed by the Government) for promoting the interests of the members of the Scheduled Castes or the Scheduled Tribes or backward classes, or of any two, or all of them. | 10(26B) |
| Schedule VII | 30 | Person Exempt from tax | read with Section 11(3) | A corporation established by the Central Government or any State Government for promoting the interests of the members of a minority community. | 10(26BB) |
| Schedule VII | 31 | Person Exempt from tax | read with Section 11(3) | Any corporation established by a Central Act or State Act or Provincial Act for the welfare and economic upliftment of ex-servicemen being the citizens of India. | 10(26BBB) |
| Schedule VII | 32 | Person Exempt from tax | read with Section 11(3) | Any co-operative society formed for promoting the interests of the members of either the Scheduled Castes or Scheduled Tribes, or both. | 10(27) |
| Schedule VII | 33 | Person Exempt from tax | read with Section 11(3) | Coffee Board constituted under section 4 of the Coffee Act, 1942. | 10(29A)(a) |
| Schedule VII | 34 | Person Exempt from tax | read with Section 11(3) | Rubber Board constituted under section 4(1) of the Rubber Board Act, 1947. | 10(29A)(b) |
| Schedule VII | 35 | Person Exempt from tax | read with Section 11(3) | Tea Board established under section 4 of the Tea Act, 1953. | 10(29A)(c) |
| Schedule VII | 36 | Person Exempt from tax | read with Section 11(3) | Tobacco Board constituted under the Tobacco Board Act, 1975. | 10(29A)(d) |
| Schedule VII | 37 | Person Exempt from tax | read with Section 11(3) | Marine Products Export Development Authority established under section 4 of the Marine Products Export Development Authority Act, 1972. | 10(29A)(e) |
| Schedule VII | 38 | Person Exempt from tax | read with Section 11(3) | Agricultural and Processed Food Products Export Development Authority established under section 4 of the Agricultural and Processed Food Products Export Development Act, 1985. | 10(29A)(f) |
| Schedule VII | 39 | Person Exempt from tax | read with Section 11(3) | Spices Board constituted under section 3(1) of the Spices Board Act, 1986. | 10(29A)(g) |
| Schedule VII | 40 | Person Exempt from tax | read with Section 11(3) | Coir Board established under section 4 of the Coir Industry Act, 1953. | 10(29A)(h) |
| Schedule VII | 41 | Person Exempt from tax | read with Section 11(3) | New Pension System Trust established on the 27th February, 2008 under the provisions of the Indian Trusts Act, 1882. | 10(44) |
| Schedule VII | 42 | Person Exempt from tax | read with Section 11(3) | Any body or authority or Board or Trust or Commission, not being a company, which has been established or constituted by or under a Central Act or State Act with one or more of the following purposes,— (a) dealing with and satisfying the need for housing accommodation; (b) planning, development or improvement of cities, towns and villages; (c) regulating, or regulating and developing, any activity for the benefit of the general public; or (d) regulating any matter, for the benefit of the general public, arising out (64) of the object for which it has been created. | 10(46A) |
| Schedule VII | 43 | Person Exempt from tax | read with Section 11(3) | 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. | 10(46B)(i) |
| Schedule VII | 44 | Person Exempt from tax | read with Section 11(3) | A credit guarantee fund established and wholly financed by the Central Government and managed by the National Credit Guarantee Trustee Company Limited. | 10(46B)(ii) |
| Schedule VII | 45 | Person Exempt from tax | read with Section 11(3) | 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. | 10(46B)(iii) |
| Schedule VII | 46 | Person Exempt from tax | read with Section 11(3) | An infrastructure debt fund. | 10(47) |
| Schedule VII | 47 | Person Exempt from tax | read with Section 11(3) | An institution established for financing the infrastructure and development, set up under an Act of Parliament. | 10(48D) |
| Schedule VII | 48 | Person Exempt from tax | read with Section 11(3) | A developmental financing institution, licensed by the Reserve Bank of India under an Act of Parliament referred to against serial number 47. | 10(48E) |
| Schedule VII | 49 | Person Exempt from tax | read with Section 11(3) | New Development Bank | |
| Schedule VIII | 1 | Income not to be included in the Total Income of Political Parties and Electoral Trusts | read with Section 12(1) of the Income-tax Act, 2025 | Any income which is chargeable under the head “Income from house property” or “Income from other sources” or “Capital gains” or any income by way of voluntary contributions received from any person by a political party registered under section 29A of the Representation of the People Act, 1951 | 13A |
| Schedule VIII | 2 | Income not to be included in the Total Income of Political Parties and Electoral Trusts | read with Section 12(1) of the Income-tax Act, 2025 | Any voluntary contributions received by an electoral trust | 13B |
| Schedule IX | — | Tea Development Account, Coffee Development Account, Rubber Development Account | read with Section 48 of the Income-tax Act, 2025 | Deduction for Tea Development Account, Coffee Development Account and Rubber Development Account | 33AB |
| Schedule X | — | Site Restoration Fund | read with Section 49 of the Income-tax Act, 2025 | Deduction for Site Restoration Fund for computing income under the head “Profits and Gains of Business or Profession" | 33ABA |
| Schedule XI | Section 2(10) | Recognised Provident Funds | read with Sections 2(91), 2(9) & 2(10) of the Income-tax Act, 2025 | Approved superannuation fund definition; Part B of Schedule XI | 2(6); Fourth Schedule, Part B |
| Schedule XI | Section 2(9) | Recognised Provident Funds | read with Sections 2(91), 2(9) & 2(10) of the Income-tax Act, 2025 | Approved gratuity fund definition; Part B of Schedule XI | 2(5); Fourth Schedule, Part C |
| Schedule XI | Section 2(91) | Recognised Provident Funds | read with Sections 2(91), 2(9) & 2(10) of the Income-tax Act, 2025 | Recognised provident fund definition; Part A of Schedule XI | 2(38); Fourth Schedule, Part A |
| Schedule XI | Part C | Recognised Provident Funds | read with Sections 2(91), 2(9) & 2(10) of the Income-tax Act, 2025 | Power to make rules for provident, superannuation and gratuity funds | Fourth Schedule, Parts A, B and C |
| Schedule XII | — | Amortisation of Expenditure for Prospecting Certain Minerals | read with Section 51 of the Income-tax Act, 2025 | Amortisation of expenditure for prospecting certain minerals | 35E |
| Schedule XII | Part A | Amortisation of Expenditure for Prospecting Certain Minerals | read with Section 51 of the Income-tax Act, 2025 | Minerals | Seventh Schedule, Part A |
| Schedule XII | Part B | Amortisation of Expenditure for Prospecting Certain Minerals | read with Section 51 of the Income-tax Act, 2025 | Groups of associated minerals | Seventh Schedule, Part B |
| Schedule XIII | — | Expenditure on Scientific Research | [read with Section 45(2) of the Income-tax Act, 2025 | Expenditure on Scientific Research and List of articles or things | 35(2AB) and Eleventh Schedule |
| Schedule XIV | — | Insurance Business | [read with Section 55 of the Income-tax Act, 2025] | Insurance business | 44(6); First Schedule |
| Schedule XV | — | Deductions In Respect Of Certain Payments | read with Section 123 of the Income-tax Act, 2025 | Deduction in respect of life insurance premia, provident fund contributions and specified equity subscriptions | 80C; 80CCC; 80CCD |
| Schedule XVI | — | Permitted Modes of Investment. | read with section 350 of the Income-tax Act, 2025 | Permitted modes of investment or deposits | 11(5); 13 |
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Keep the complete 1961 → 2025 schedule cross-reference on your desktop for return filing, tax audit, notice replies and client advisory, even when you are offline.
- All 162 provisions, Schedules I–XVI
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Section 10 Exemptions in Income-tax Act 2025 – Where They Are Now
Looking for Section 10 exemptions in Income-tax Act 2025? Section 10 of the 1961 Act no longer exists as one section. In the Income-tax Act, 2025 its exemptions are grouped by type of taxpayer into Schedules II to VII, and given effect through section 11. The tax treatment of most items is the same; the reference you cite has changed.
- 6Six Schedules replace the single Section 10 list, from general exemptions to exempt entities.
- 146146 exemption items sit across Schedules II–VII, each with its own serial number.
- §Cite the Schedule and serial number, read with section 11(1) or 11(3), for tax year 2026-27 onwards.
Quick lookup: 15 most-searched exemptions
Tap any row to open it in the mapping table| Old section (1961) | Exemption / subject | New provision (2025) | |
|---|---|---|---|
| 10(1) | Agricultural income | Schedule II, Sl. 1 | |
| 10(2A) | Partner’s share in total income of the firm | Schedule III, Sl. 2 | |
| 10(10D) | Life insurance policy proceeds, including bonus | Schedule II, Sl. 2 | |
| 10(11) | Payment from statutory / notified provident fund | Schedule II, Sl. 3 | |
| 10(11A) | Sukanya Samriddhi Account payment | Schedule II, Sl. 5 | |
| 10(12) | Accumulated balance in recognised provident fund | Schedule II, Sl. 4 | |
| 10(12A) | Payment from National Pension System Trust | Schedule II, Sl. 6 | |
| 10(13A) | House rent allowance (special allowance for rent) | Schedule III, Sl. 11 | |
| 10(14) | Special allowances for duties / personal expenses | Schedule III, Sl. 12–13 | |
| 10(16) | Scholarships | Schedule II, Sl. 9 | |
| 10(37) | Capital gains on transfer of agricultural land (individual / HUF) | Schedule III, Sl. 18 | |
| 10(23C)(i) | PM National Relief Fund / PM CARES Fund | Schedule VII, Sl. 10 | |
| 10(23D) | SEBI-registered mutual fund | Schedule VII, Sl. 20 | |
| 9A | Activities not constituting business connection (fund managers) | Schedule I | |
| 80C / 80CCC / 80CCD | List of eligible payments – LIC, PF, specified investments | Schedule XVread with section 123 |
Can’t find your section here? Search it in the Income-tax Act 2025 schedule mapping tool. For provisions outside the Schedules, use our Income-tax Act 2025 section mapping (1961 vs 2025).
All 16 Schedules of the Income-tax Act 2025 at a Glance
This Income-tax Act 2025 schedule mapping covers every Schedule in the new Act, the section it works with, and where the same provisions sat in the Income-tax Act, 1961. The number on the right is how many items each Schedule maps in our table.
Exemptions & exempt entitiesSchedules II – VIII · old Section 10, 13A, 13B
148 itemsII
Income not included in total income (general)Read with s. 11(1) · earlier Sec. 10
17III
Exempt income of eligible personsRead with s. 11(1) · earlier Sec. 10
43IV
Eligible non-residents and foreign companiesRead with s. 11(1) · earlier Sec. 10
17V
Investment funds, business trusts and unit holdersRead with s. 11(1) · earlier Sec. 10(23F)–(23FE)
8VI
International Financial Services Centre (IFSC)Read with s. 11(1) · earlier Sec. 10(4D)–(4H) etc.
12VII
Persons exempt from tax (funds, boards, institutions)Read with s. 11(3) · earlier Sec. 10(23C), 10(25), 10(29A) etc.
49VIII
Political parties and electoral trustsRead with s. 12(1) · earlier 13A, 13B
2Business income & computationSchedules I, IX, X, XII, XIII, XIV
8 itemsI
Activities not constituting business connectionRead with s. 9(12)(e) · earlier 9A
1IX
Tea, Coffee & Rubber Development AccountsRead with s. 48 · earlier 33AB
1X
Site Restoration FundRead with s. 49 · earlier 33ABA
1XII
Prospecting of certain mineralsRead with s. 51 · earlier 35E, Seventh Schedule
3XIII
Scientific research – articles or thingsRead with s. 45(2) · earlier 35(2AB), Eleventh Schedule
1XIV
Insurance businessRead with s. 55 · earlier 44, First Schedule
1Funds, deductions & investmentsSchedules XI, XV, XVI
6 itemsXI
Recognised provident, superannuation & gratuity fundsRead with s. 2(9), 2(10), 2(91) · earlier Fourth Schedule
4XV
Deductions in respect of certain paymentsRead with s. 123 · earlier 80C, 80CCC, 80CCD
1XVI
Permitted modes of investmentRead with s. 350 · earlier 11(5), 13
1
16 Schedules · 162 mapped provisions · Income-tax Act, 2025 vs 1961
Search all 162 rows in the mapping tool ↑
How Schedules Changed from the Income tax Act 1961 – in 4 Points
The Income-tax Act, 2025 moves long lists out of the main sections and into Schedules. For most items the tax treatment is the same; what changes is where the provision sits and how you cite it. These four changes explain almost every row in the Income tax Act 2025 schedule mapping (old vs new).
Section 10 split by type of taxpayer
Exemptions now sit in Schedules II to VII: general (II), eligible persons (III), non-residents (IV), funds and trusts (V), IFSC (VI) and exempt entities (VII), all read with section 11.
Old Schedules renumbered, new ones added
Fourth → XI, Seventh → XII, Eleventh → XIII, First → XIV. Lists that sat inside sections now have their own Schedule, such as 80C list → XV and 13A/13B → VIII.
New entries with no 1961 equivalent
Some serial numbers are new, e.g. Schedule III, Sl. 38A–38C and Schedule IV, Sl. 13A–13C. They show as NA in the 1961 column, so read the 2025 text directly.
Same treatment, new citation
For most items the exemption itself carries over. From tax year 2026-27, cite the Schedule, serial number and section, e.g. Schedule II, Sl. No. 2 r/w s. 11(1) instead of section 10(10D).
Watch out: a mapped section is not always identical
Some provisions were merged, split or reworded. Example: Schedule III, Sl. 38 covers only gratuity received by a widow, children or dependants on an employee’s death; other salary exemptions link to the section 19 table. Always check the conditions in the 2025 provision before taking a position.
How to Cite Schedule Provisions After 1 April 2026
The Income-tax Act, 2025 came into force on 1 April 2026. Which Act you cite depends on the year the income relates to, not the date you are writing. Use the timeline below, then copy a ready citation.
Income-tax Act, 1961
FY 2025-26 and earlier years
For returns, assessments, notices and appeals relating to these years, keep citing the 1961 section, e.g. section 10(10D).
Income-tax Act, 2025
Tax year 2026-27 onwards
Cite the Schedule, serial number and the section it is read with, e.g. Schedule II, Sl. No. 2 r/w s. 11(1).
Ready-to-copy citations
Adding the 1961 reference in brackets helps officers, auditors and clients during the transitionOld10(10D)Life insurance
Exempt under Schedule II, Sl. No. 2, read with section 11(1) of the Income-tax Act, 2025 (corresponding to section 10(10D) of the Income-tax Act, 1961).
Old10(13A)HRA
Exempt under Schedule III, Sl. No. 11, read with section 11(1) of the Income-tax Act, 2025 (corresponding to section 10(13A) of the Income-tax Act, 1961).
Old10(23C)(i)PM CARES / PMNRF
Exempt under Schedule VII, Sl. No. 10, read with section 11(3) of the Income-tax Act, 2025 (corresponding to section 10(23C)(i) of the Income-tax Act, 1961).
Old80CEligible payments
Deduction under section 123 read with Schedule XV of the Income-tax Act, 2025 (corresponding to sections 80C, 80CCC and 80CCD of the Income-tax Act, 1961).
1Return filingNotes to computation and exempt-income disclosures
2Notice repliesSubmissions before assessing officers and appellate authorities
3Tax audit reportsClause-wise remarks and annexures
4Opinions & advisoryClient notes, board memos and engagement letters
01What is Income tax Act 2025 schedule mapping?
It is a cross-reference showing where each Schedule item of the Income-tax Act, 2025 came from in the Income-tax Act, 1961. For example, the life insurance exemption in section 10(10D) is now Schedule II, Sl. No. 2. Our table covers all 16 Schedules and 162 provisions.
02Where are Section 10 exemptions in Income-tax Act 2025?
Section 10 has been broken up. Its exemptions are listed in Schedules II to VII and given effect through section 11: general exemptions (II), eligible persons (III), non-residents (IV), funds and business trusts (V), IFSC (VI) and exempt entities (VII).
03What is the new provision for section 10(10D)?
Section 10(10D) of the 1961 Act corresponds to Schedule II, Sl. No. 2, read with section 11(1) of the Income-tax Act, 2025.
04Where is HRA exemption under section 10(13A) in the new Act?
The special allowance for rent (HRA) under section 10(13A) maps to Schedule III, Sl. No. 11, read with section 11(1) of the Income-tax Act, 2025.
05Where is the Section 80C list of investments now?
The deduction is given by section 123 of the Income-tax Act, 2025, and the list of eligible payments (life insurance premium, provident fund contributions, specified investments) is in Schedule XV. It covers the old sections 80C, 80CCC and 80CCD.
06What happened to the Fourth Schedule on provident funds?
Its content has moved to Schedule XI of the Income-tax Act, 2025, read with sections 2(9), 2(10) and 2(91), which define approved gratuity funds, approved superannuation funds and recognised provident funds.
07Which Act applies for FY 2025-26 – the 1961 Act or the 2025 Act?
Income of FY 2025-26 and earlier years continues to be governed by the Income-tax Act, 1961. The Income-tax Act, 2025 applies from tax year 2026-27, i.e. income earned from 1 April 2026. See how to cite for examples.
08Can I download the Income-tax Act 2025 schedule mapping in Excel?
Yes. The free Excel file has all 162 rows with filters, so you can sort by Schedule, search by old section and keep it offline. No sign-up is needed.
Disclaimer
This mapping is for reference and education only and is not legal advice. Some provisions were reworded, merged or split in the new Act, so a mapped section may not be identical in scope. Read the bare text of the Income-tax Act, 2025 on the official site before taking a position in a return, audit or reply to a notice.
Source
This Income-tax Act 2025 schedule mapping is based on the Income-tax Act, 2025 as enacted, compared with the Income-tax Act, 1961, both from the official Income Tax Department website (incometaxindia.gov.in). Serial numbers and linked sections follow the Schedules of the 2025 Act.
Last updated
· reviewed whenever a Finance Act amends a Schedule.
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