Section mapping · Income of bodies or authorities or trusts or commissions that are established or constituted with the specific purposes of dealing with and satisfying the need of housing accommodation, planning, development or improvement of cities, towns or villages, regulating or regulating and developing any activity for the benefit of the general public, or regulating any matter, for the benefit of the general public
Section 10(46A) (ITA 1961) → Schedule VII(42) (ITA 2025)
Section 10(46A) of the Income-tax Act, 1961 corresponds to section Schedule VII(42) of the Income-tax Act, 2025, per the official CBDT comparison utility.
| ITA 1961 | ITA 2025 |
|---|---|
| 10(46A) Income of bodies or authorities or trusts or commissions that are established or constituted with the specific purposes of dealing with and satisfying the need of housing accommodation, planning, development or improvement of cities, towns or villages, regulating or regulating and developing any activity for the benefit of the general public, or regulating any matter, for the benefit of the general public | Schedule VII(42) Any body or authority or Board or Trust or Commission, not being a company, which has been established or constituted by or under a Central Act or State Act with one or more of the following purposes, — - (a) dealing with and satisfying the need for housing accommodation; - (b) planning, development or improvement of cities, towns and villages; - (c) regulating, or regulating and developing, any activity for the benefit of the general public; or - (d) regulating any matter, for the benefit of the general public, arising out of the object for which it has been created |
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.