Section mapping · Capital gains on transfer of unit of the Unit Scheme, 1964
Section 10(33) (ITA 1961) → Schedule II(14) (ITA 2025)
Section 10(33) of the Income-tax Act, 1961 corresponds to section Schedule II(14) 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(33) Capital gains on transfer of unit of the Unit Scheme, 1964 | Schedule II(14) Any income arising from the transfer of a capital asset, being a unit of the Unit Scheme, 1964 referred to in Schedule I to the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002) |
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.