Section mapping · Tea development account, coffee development account and rubber development account
Section 33AB (ITA 1961) → 48 + Schedule IX (ITA 2025)
Section 33AB of the Income-tax Act, 1961 corresponds to sections 48 + Schedule IX of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 33AB Tea development account, coffee development account and rubber development account | 48 Tea development account, coffee development account and rubber development account |
| Schedule IX Deduction for tea development account, coffee development account and rubber development account for computing income under the head “profits and gains of business or profession” |
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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