Section mapping · Income of a professional association
Section 10(23A) (ITA 1961) → Schedule III(24) (ITA 2025)
Section 10(23A) of the Income-tax Act, 1961 corresponds to section Schedule III(24) 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(23A) Income of a professional association | Schedule III(24) Professional Association: Any income (other than income chargeable under the head “Income from house property” or any income received for rendering any specific services or income by way of interest or dividends derived from its investments) |
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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