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Section mapping · Income of Core Settlement Guarantee Fund

Section 10(23EE) (ITA 1961) → Schedule III(30) (ITA 2025)

Section 10(23EE) of the Income-tax Act, 1961 corresponds to section Schedule III(30) 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(23EE)
Income of Core Settlement Guarantee Fund
Schedule III(30)
(a) Any income by way of contribution received from specified persons; - (b) Any income by way of penalties imposed by the recognised clearing corporation and credited to the Core Settlement Guarantee Fund; or - (c) Any income from investment made by the 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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