Section mapping · 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)
Section 10(35) (ITA 1961) → No equivalent (ITA 2025)
Section 10(35) of the Income-tax Act, 1961 has no corresponding provision in the Income-tax Act, 2025 — the CBDT comparison utility lists it as not re-enacted.
Mapping type: omittedConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 10(35) 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) | No corresponding provision — not re-enacted in ITA 2025 |
The official CBDT comparison utility lists no corresponding provision in the Income-tax Act 2025 for this section. It has not been re-enacted in the new Act — check the transitional and savings provisions before assuming the position lapses.
Related tools
No directly mapped tool is listed for this section yet.