Section mapping · Hospital or other specified institution whose annual receipts do not exceed Rs. 5 crore
Section 10(23C)(iiiae) (ITA 1961) → Schedule VII(19) (ITA 2025)
Section 10(23C)(iiiae) of the Income-tax Act, 1961 corresponds to section Schedule VII(19) 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(23C)(iiiae) Hospital or other specified institution whose annual receipts do not exceed Rs. 5 crore | Schedule VII(19) (a) Any University or other educational institution; - (b) Any hospital or other institution |
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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