Section mapping · Amount paid by NPS trust to a subscriber of Unified Pension Scheme (UPS)
Section 10(12AA) (ITA 1961) → Schedule II(15) (ITA 2025)
Section 10(12AA) of the Income-tax Act, 1961 corresponds to section Schedule II(15) 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(12AA) Amount paid by NPS trust to a subscriber of Unified Pension Scheme (UPS) | Schedule II(15) Any payment from the National Pension System Trust received by an assessee, who is a subscriber to the Unified Pension Scheme; |
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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