Section mapping · Prescribed special allowances or benefits depending on actual expenditure
Section 10(14)(i) (ITA 1961) → Schedule III(12) (ITA 2025)
Section 10(14)(i) of the Income-tax Act, 1961 corresponds to section Schedule III(12) 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(14)(i) Prescribed special allowances or benefits depending on actual expenditure | Schedule III(12) Any special allowance or benefit to the extent to which such expenses are actually incurred for that purpose |
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.