Section mapping · Credit Guarantee Fund Trust for Micro and Small Enterprises, being a trust created by the Central Government and the Small Industries Development Bank of India established under Section 3(1) of the Small Industries Development Bank of India Act, 1989 (39 of 1989)
Section 10(46B)(iii) (ITA 1961) → Schedule VII(45) (ITA 2025)
Section 10(46B)(iii) of the Income-tax Act, 1961 corresponds to section Schedule VII(45) 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(46B)(iii) Credit Guarantee Fund Trust for Micro and Small Enterprises, being a trust created by the Central Government and the Small Industries Development Bank of India established under Section 3(1) of the Small Industries Development Bank of India Act, 1989 (39 of 1989) | Schedule VII(45) Credit Guarantee Fund Trust for Micro and Small Enterprises, being a trust created by the Central Government and the Small Industries Development Bank of India established under section 3(1) of the Small Industries Development Bank of India Act, 1989 (39 of 1989) |
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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