Section mapping · Incomes of statutory bodies for the administration of public charitable trust
Section 10(23BBA) (ITA 1961) → Schedule VII(5) (ITA 2025)
Section 10(23BBA) of the Income-tax Act, 1961 corresponds to section Schedule VII(5) 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(23BBA) Incomes of statutory bodies for the administration of public charitable trust | Schedule VII(5) Any body or authority (whether or not a body corporate or corporation sole) established, constituted or appointed by or under any Central Act or State Act or Provincial Act for administration of public charitable trust |
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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