Section mapping · Specified income of entities having the object of regulating or administering any activity for the benefit of the general public
Section 10(46) (ITA 1961) → Schedule III(36) (ITA 2025)
Section 10(46) of the Income-tax Act, 1961 corresponds to section Schedule III(36) 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(46) Specified income of entities having the object of regulating or administering any activity for the benefit of the general public | Schedule III(36) Any income of the nature and to the extent which the Central Government may, by notification, specify 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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