Section mapping · Income by way of interest, premium on redemption or other payment on such securities, bonds, annuity certificates, savings certificates, other certificates issued by the Central Government and deposits

Section 10(4) (ITA 1961) → Schedule IV(1) (ITA 2025)

Section 10(4) of the Income-tax Act, 1961 corresponds to section Schedule IV(1) of the Income-tax Act, 2025, per the official CBDT comparison utility.

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.