Section mapping · House Rent Allowance
Section 10(13A) (ITA 1961) → Schedule III(11) (ITA 2025)
Section 10(13A) of the Income-tax Act, 1961 corresponds to section Schedule III(11) of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: directConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 10(13A) House Rent Allowance | Schedule III(11) Any special allowance from employer |
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.