Section mapping · Income of a fund esta-
Section 10(23AAA) (ITA 1961) → Schedule VII(2) (ITA 2025)
Section 10(23AAA) of the Income-tax Act, 1961 corresponds to section Schedule VII(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(23AAA) Income of a fund esta- | Schedule VII(2) Any fund established for such purposes as may be notified by the Board for the welfare of employees or their dependants and such employees are members of such 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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