Section mapping · Tax paid on behalf of foreign Government or foreign enterprise deriving income by way of lease of aircraft or aircraft engine
Section 10(6BB) (ITA 1961) → Schedule IV(14) (ITA 2025)
Section 10(6BB) of the Income-tax Act, 1961 corresponds to section Schedule IV(14) 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(6BB) Tax paid on behalf of foreign Government or foreign enterprise deriving income by way of lease of aircraft or aircraft engine | Schedule IV(14) Any income falling under section 10(6A), (6B), (6BB), (15A), (15)(iiia), (iiib), (iiic), (iv)(a), (b) or (fa) of the Income-tax Act, 1961 (43 of 1961) subject to the conditions as specified therein. |
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.
Related tools
No directly mapped tool is listed for this section yet.