Section mapping · Certain income of a business trust being a real estate investment trust
Section 10(23FCA) (ITA 1961) → Schedule V(4) (ITA 2025)
Section 10(23FCA) of the Income-tax Act, 1961 corresponds to section Schedule V(4) 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(23FCA) Certain income of a business trust being a real estate investment trust | Schedule V(4) Any income by way of renting or leasing or letting out any real estate asset owned directly by such: Business Trust/Real Estate Investment trust |
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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