Section mapping · Tax on income of unit holder and business trust
Section 115UA (ITA 1961) → 223 (ITA 2025)
Section 115UA of the Income-tax Act, 1961 corresponds to section 223 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 |
|---|---|
| 115UA Tax on income of unit holder and business trust | 223 Tax on income of unit holder and business trust |
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.