Section mapping · Interest received by non-resident on deposit made in offshore Banking Unit

Section 10(15)(viii) (ITA 1961) → Schedule IV(8) (ITA 2025)

Section 10(15)(viii) of the Income-tax Act, 1961 corresponds to section Schedule IV(8) of the Income-tax Act, 2025, per the official CBDT comparison utility.

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.