Section mapping · Income of a non-resident arising from portfolio of securities or financial products or funds, managed through IFSC or from specified activity carried out by the specified person
Section 10(4G) (ITA 1961) → Schedule VI(7) (ITA 2025)
Section 10(4G) of the Income-tax Act, 1961 corresponds to section Schedule VI(7) 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(4G) Income of a non-resident arising from portfolio of securities or financial products or funds, managed through IFSC or from specified activity carried out by the specified person | Schedule VI(7) IFSC : Any income received from–– - (a) portfolio of securities or financial products or funds, managed or administered by any portfolio manager on behalf of the non-resident; or - (b) such activity carried out by such person, as may be notified by the Central Government. |
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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