Section mapping · Special provision in respect of newly established undertakings in free trade zone, etc.
Section 10A (ITA 1961) → No equivalent (ITA 2025)
Section 10A of the Income-tax Act, 1961 has no corresponding provision in the Income-tax Act, 2025 — the CBDT comparison utility lists it as not re-enacted.
Mapping type: omittedConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 10A Special provision in respect of newly established undertakings in free trade zone, etc. | No corresponding provision — not re-enacted in ITA 2025 |
The official CBDT comparison utility lists no corresponding provision in the Income-tax Act 2025 for this section. It has not been re-enacted in the new Act — check the transitional and savings provisions before assuming the position lapses.
Related tools
No directly mapped tool is listed for this section yet.