Section mapping · Site Restoration Fund
Section 33ABA (ITA 1961) → 49 + Schedule X (ITA 2025)
Section 33ABA of the Income-tax Act, 1961 corresponds to sections 49 + Schedule X 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 |
|---|---|
| 33ABA Site Restoration Fund | 49 Site Restoration Fund |
| Schedule X Deduction for site restoration fund 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.
Related tools
No directly mapped tool is listed for this section yet.