Section mapping · Income of unit holder of investment fund
Section 10(23FBB) (ITA 1961) → Schedule V(2) (ITA 2025)
Section 10(23FBB) of the Income-tax Act, 1961 corresponds to section Schedule V(2) 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(23FBB) Income of unit holder of investment fund | Schedule V(2) 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”: Unit holder of investment 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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