Section mapping · Part B - approved superannuation funds
Section Fourth Schedule (ITA 1961) → Schedule XI Part A + Schedule XI Part C + Schedule XI Part B (ITA 2025)
Section Fourth Schedule of the Income-tax Act, 1961 corresponds to sections Schedule XI Part A + Schedule XI Part C + Schedule XI Part B 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 |
|---|---|
| Fourth Schedule Part B - approved superannuation funds | Schedule XI Part A Recognised provident funds |
| Schedule XI Part C Power to make rules for provident funds, superannuation funds and gratuity funds | |
| Schedule XI Part B Approved superannuation funds |
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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