Section mapping · Income of employee wel-
Section 10(25)(v)(b) (ITA 1961) → Schedule VII(26) (ITA 2025)
Section 10(25)(v)(b) of the Income-tax Act, 1961 corresponds to section Schedule VII(26) 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(25)(v)(b) Income of employee wel- | Schedule VII(26) Deposit-linked Insurance Fund established under Section 6C of Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) |
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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