Section mapping · Non-compete receipts as business income

Section 28(va) (ITA 1961) → 46(1)(xi) (ITA 2025)

Name: Harun Raaj & Associates
Address: Visakhapatnam, Andhra Pradesh, 530003, IN
Telephone: +919300897008
Price range: ₹₹

Mapping type: directConfidence: KB-citedAs of: 2026-08-04

Section comparison
ITA 1961	ITA 2025
28(va) Non-compete receipts as business income	46(1)(xi)

This mapping is mapped in our internal knowledge base, statutory correlation table check pending.

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