Section mapping · Royalty/Fees received by non-resident from National Technical Research Organisation
Section 10(6D) (ITA 1961) → Schedule IV(7) (ITA 2025)
Section 10(6D) of the Income-tax Act, 1961 corresponds to section Schedule IV(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(6D) Royalty/Fees received by non-resident from National Technical Research Organisation | Schedule IV(7) Any income arising by way of royalty from, or fees for technical services rendered in or outside India (NTO) |
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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