Section mapping · Royalty or interest income received by a non-resident from lease of aircraft or a ship
Section 10(4F) (ITA 1961) → Schedule VI(6) (ITA 2025)
Section 10(4F) of the Income-tax Act, 1961 corresponds to section Schedule VI(6) 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(4F) Royalty or interest income received by a non-resident from lease of aircraft or a ship | Schedule VI(6) IFSC: Any income by way of royalty or interest on account of lease of an aircraft or a ship in a tax year |
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.
Related tools
No directly mapped tool is listed for this section yet.