Section mapping · Income on account of replenishment of crude oil
Section 10(48C) (ITA 1961) → Schedule III(37) (ITA 2025)
Section 10(48C) of the Income-tax Act, 1961 corresponds to section Schedule III(37) 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(48C) Income on account of replenishment of crude oil | Schedule III(37) Any income accruing or arising as a result of arrangement for replenishment of crude oil stored in its storage facility in pursuance of the directions of the Central Government in this behalf |
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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