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Section mapping · Income received on behalf of Regimental Fund

Section 10(23AA) (ITA 1961) → Schedule VII(1) (ITA 2025)

Section 10(23AA) of the Income-tax Act, 1961 corresponds to section Schedule VII(1) of the Income-tax Act, 2025, per the official CBDT comparison utility.

Mapping type: directConfidence: Official CBDTAs of: 2026-08-09
Section comparison
ITA 1961ITA 2025
10(23AA)
Income received on behalf of Regimental Fund
Schedule VII(1)
Any regimental Fund or non-public Fund established by the armed forces of the Union

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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