Section mapping · Income received by a unitholder of Category III AIF
Section 10(23FBC) (ITA 1961) → Schedule VI(9) (ITA 2025)
Section 10(23FBC) of the Income-tax Act, 1961 corresponds to section Schedule VI(9) 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(23FBC) Income received by a unitholder of Category III AIF | Schedule VI(9) Unit holder of Specific Fund: Any income accruing or arising to, or received from a specified fund or on transfer of units in a specified fund |
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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