Section FinderOld sections 10(23C)(iiiab) to 10(4D)(c)
The department's navigator lists these 70 old sections of the Income-tax Act, 1961 with the section of the Income-tax Act, 2025 that replaces them. "Checked" means the new section was found in the Act and is about the same subject; "number only" means the section exists but its wording differs, so the match rests on the navigator alone. A schedule row refers to a table in a Schedule of the new Act. Use the finder to look up one section.
| Old section | Old heading | Now | Check |
|---|---|---|---|
| 10(23C)(iiiab) | Any University or other educational institution wholly or substantially financed by the Government | Schedule VII(table item 17) | schedule row |
| 10(23C)(iiiac) | Any hospital or other institution wholly or substantially financed by the Government. | Schedule VII(table item 18) | schedule row |
| 10(23D)(i) | A Mutual Fund registered under the Securities and Exchange Board of India Act, 1992. | Schedule VII(table item 20) | schedule row |
| 10(23D)(ii) | Any Mutual Fund set up by a public sector bank or a public financial institution or authorised by the Reserve | Schedule VII(table item 21) | schedule row |
| 10(23DA) | Any income from the activity of securitisation | Schedule III(table item 26) | schedule row |
| 10(23EA) | Any income, by way of contributions received from recognised stock exchanges and the members thereof. | Schedule III(table item 27) | schedule row |
| 10(23EC) | Any income, by way of contributions received from commodity exchanges and the members thereof. | Schedule III(table item 28) | schedule row |
| 10(23ED) | Any income, by way of contributions received from a depository. | Schedule III(table item 29) | schedule row |
| 10(23EE) | (a) Any income by way of contribution received from specified persons;(b) any income by way of penalties impos | Schedule III(table item 30) | schedule row |
| 10(23F) | Any income falling under clauses (23F) and (23FA) of section 10 | Schedule V(table item 8) | schedule row |
| 10(23FB) | any income from investment in a venture capital undertaking . | Schedule V(table item 6) | schedule row |
| 10(23FBA) | Any income other than the income chargeable under the head “Profits and gains of business or profession”. | Schedule V(table item 1) | schedule row |
| 10(23FBB) | Any income referred to in section 115UB, accruing or arising to, or received being that proportion of income w | Schedule V(table item 2) | schedule row |
| 10(23FBC) | Any income accruing or arising to, or received from a specified fund or on transfer of units in a specified fu | Schedule VI(table item 9) | schedule row |
| 10(23FC) | Any income by way of— (a) interest received or receivable from a special purpose vehicle; or (b) dividend rece | Schedule V(table item 3) | schedule row |
| 10(23FCA) | Any income by way of renting or leasing or letting out any real estate asset owned directly by such business t | Schedule V(table item 4) | schedule row |
| 10(23FD) | Any distributed income referred to in section 115UA,other than––(a) that proportion of the income which is of | Schedule V(table item 5) | schedule row |
| 10(23FE) | Any income of the nature of––(a) dividend;(b) interest;(c) any sum referred to in section 56(2)(xii); or (d) l | Schedule V(table item 7) | schedule row |
| 10(23FF) | Any income of the nature of Capital gains, arising or received on account of transfer of share of a company re | Schedule VI(table item 10) | schedule row |
| 10(24) | Any income chargeable under the heads “Income from house property” and “Income from other sources” | Schedule III(table item 31) | schedule row |
| 10(25)(i) | Any interest on securities, and any capital gains of the fund arising from the sale, exchange or transfer of s | Schedule III(table item 32) | schedule row |
| 10(25)(ii) | A recognised provident fund. | Schedule VII(table item 22) | schedule row |
| 10(25)(iii) | An approved superannuation fund. | Schedule VII(table item 23) | schedule row |
| 10(25)(iv) | An approved gratuity fund. | Schedule VII(table item 24) | schedule row |
| 10(25)(v) | Deposit-linked Insurance Fund estab-lished under section 3G of the Coal Mines Provident Funds and Miscellaneou | Schedule VII(table item 25) | schedule row |
| 10(25)(v)(b) | Deposit-linked Insurance Fund estab-lished under section 6C of Employ-ees' Provident Funds and Miscellaneous P | Schedule VII(table item 26) | schedule row |
| 10(25A) | Employees' State Insurance Fund set up under the provisions of the Employees' State Insurance Act. | Schedule VII(table item 27) | schedule row |
| 10(26) | Any income which accrues or arises— (a) from any source in the areas or States mentioned in column (3), or (b) | Schedule III(table item 19) | schedule row |
| 10(26AAA) | Any income which accrues or arises— (a) from any source in the State of Sikkim; or (b) by way of dividend or i | Schedule III(table item 20) | schedule row |
| 10(26AAB) | An agricultural produce market committee or board constituted under any law | Schedule VII(table item 28) | schedule row |
| 10(26B) | A corporation established by a Central Act or State Act or Provincial Act or of any other body, institution or | Schedule VII(table item 29) | schedule row |
| 10(26BB) | A corporation established by the Central Government or any State Government for promoting the interests of the | Schedule VII(table item 30) | schedule row |
| 10(26BBB) | Any corporation established by a Central Act or State Act or Provincial Act for the welfare and economic uplif | Schedule VII(table item 31) | schedule row |
| 10(27) | Any co-operative society formed for promoting the interests of the members of either the Scheduled Castes or S | Schedule VII(table item 32) | schedule row |
| 10(29A)( e) | Marine Products Export Development Authority estab-lished under section 4 of the Marine Products Export Develo | Schedule VII(table item 37) | schedule row |
| 10(29A)(a) | Coffee Board constituted under section 4 of the Coffee Act, 1942. | Schedule VII(Table: 33) | schedule row |
| 10(29A)(b) | Rubber Board constituted under section 4(1) of the Rubber Board Act, 1947. | Schedule VII(Table: 34) | schedule row |
| 10(29A)(c) | Tea Board established under section 4 of the Tea Act, 1953. | Schedule VII(table item 5) | schedule row |
| 10(29A)(d) | Tobacco Board constituted under the Tobacco Board Act, 1975. | Schedule VII(table item 36) | schedule row |
| 10(29A)(f) | Agricultural and Processed Food Products Export Development Authority established under section 4 of the Agric | Schedule VII(table item 38) | schedule row |
| 10(29A)(g) | Spices Board constituted under section 3(1) of the Spices Board Act, 1986. | Schedule VII(table item 39) | schedule row |
| 10(29A)(h) | New Pension System Trust established on the 27th day of February, 2008 under the provisions of the Indian Trus | Schedule VII(table item 40) | schedule row |
| 10(2A) | Any sum received by a partner towards his share in the total income of the firm. | Schedule III(table item 2) | schedule row |
| 10(30) | The amount of any subsidy received from or through the concerned Board under a scheme | Schedule III(table item 21) | schedule row |
| 10(31) | The amount of any subsidy received from or through the concerned Board under a scheme | Schedule III(table item 21) | schedule row |
| 10(32) | Any income includible in the total income under section 64(1A). | Schedule III(table item 17) | schedule row |
| 10(33) | Any income arising from the transfer of a capital asset, being a unit of the Unit Scheme, 1964 referred to in | Schedule II(table item 14) | schedule row |
| 10(34B) | Any income by way of dividends from a company being a Unit of an International Financial Services Centre prima | Schedule VI(table item 11) | schedule row |
| 10(36) | Any income covered under clause (36)of section 10. | Schedule II(table item 16) | schedule row |
| 10(37) | Any income chargeable under the head "Capital gains" arising from the transfer of agricultural land. | Schedule III(table item 18) | schedule row |
| 10(39) | Any income of the nature and to the extent, aris-ing from the international sporting event held in India. | Schedule III(table item 33) | schedule row |
| 10(4)(ii) | Any income by way of interest in NRE account. | Schedule IV(table item 1) | schedule row |
| 10(40) | Any income falling under clause (40) of section 10 . | Schedule III(table item 38) | schedule row |
| 10(42) | Any income, of the nature and to the extent, which the Central Government may notify in this behalf. | Schedule III(table item 34) | schedule row |
| 10(43) | Any amount received as a loan, either in lump sum or in instalment, in a transaction of reverse mortgage refer | Schedule III(table item 35) | schedule row |
| 10(44) | New Pension System Trust established on the 27th day of February, 2008 under the provisions of the Indian Trus | Schedule VII(table item 41) | schedule row |
| 10(46) | Any income of the nature and to the extent which the Central Government may, by notification, specify in this | Schedule III(table item 36) | schedule row |
| 10(46B)(i) | National Credit Guarantee Trustee Company Limited, being a company established and wholly financed by the Cent | Schedule VII(table item 43) | schedule row |
| 10(46B)(ii) | A credit guarantee fund established and wholly financed by the Central Government and managed by the National | Schedule VII(table item 44) | schedule row |
| 10(46B)(iii) | Credit Guarantee Fund Trust for Micro and Small Enterprises, being a trust created by the Central Government a | Schedule VII(table item 45) | schedule row |
| 10(47) | An infrastructure debt fund. | Schedule VII(table item 46) | schedule row |
| 10(48) | Any income received in India in Indian currency. | Schedule IV(table item 11) | schedule row |
| 10(48A) | Any income accruing or arising on account of storage of crude oil in a facility in India and sale of such crud | Schedule IV(table item 12) | schedule row |
| 10(48B) | Any income accruing or arising to on account of sale of leftover stock of crude oil, if any, from the facility | Schedule IV(table item 13) | schedule row |
| 10(48C) | Any income accruing or arising as a result of arrangement for replenishment of crude oil stored in its storage | Schedule III(table item 37) | schedule row |
| 10(48D) | An institution established for financing the infrastructure and development set up under an Act of Parliament | Schedule VII(table item 47) | schedule row |
| 10(48E) | A developmental financing institution, licensed by the Reserve Bank of India under an Act of Parliament referr | Schedule VII(table item 48) | schedule row |
| 10(4D) | Any income accrued or arisen to, or received, as a result of transfer of capital asset referred to in section | Schedule VI(table item 1) | schedule row |
| 10(4D)(b) | Any income accrued or arisen to, or received, as a result of transfer of securities (other than shares in a co | Schedule VI(table item 2) | schedule row |
| 10(4D)(c) | Any income from securities issued by a non-resident. | Schedule VI(table item 3) | schedule row |
Sources
- Income Tax Department, "Section Mapping" navigator (old section of the Income-tax Act, 1961 against the section of the Income-tax Act, 2025; 22 pages, "Section number as per latest draft": it was prepared for the 2025 Bill). Saved by hand by the site owner from incometaxindia.gov.in and read on 13 November 2026.
- The Income-tax Act, 2025 (Act No. 30 of 2025), Gazette of India Extraordinary, 21 August 2025, 572 pages, from egazette.gov.in, read on 13 November 2026: every new section number below was looked up in it (535 of the 536 sections were located in the text).
- CBDT, "FAQs on Interplay and Transition to the Income-tax Act, 2025" (99 pages), saved by hand, read on 13 November 2026; and the Income Tax Department's "Form Mapping Guide" (4 pages), saved by hand, read on 13 November 2026.
Read on 13 November 2026. The Income-tax Act, 2025 came into force on 1 April 2026 (section 1(3)); the 1961 Act continues to apply to tax years before that (section 536 and the CBDT's FAQs). The mapping comes from the department's navigator, which was drawn up for the Bill, and each new number was checked against the enacted Act; rows that could not be checked are marked. This site is independent and not connected with the Income Tax Department; it is a reading aid, not tax advice.