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Section mapping · Part B - Groups of associated minerals

Section Seventh Schedule (ITA 1961) → Schedule XII Part A + Schedule XII Part B (ITA 2025)

Section Seventh Schedule of the Income-tax Act, 1961 corresponds to sections Schedule XII Part A + Schedule XII Part B of the Income-tax Act, 2025, per the official CBDT comparison utility.

Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
Section comparison
ITA 1961ITA 2025
Seventh Schedule
Part B - Groups of associated minerals
Schedule XII Part A
Minerals
Schedule XII Part B
Groups of associated minerals

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

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