Section mapping · LTCG in case of shares
Section 10(36) (ITA 1961) → Schedule II(17) (ITA 2025)
Section 10(36) of the Income-tax Act, 1961 corresponds to section Schedule II(17) 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(36) LTCG in case of shares | Schedule II(17) Any income covered under Section 10(15)(iii), (iv)(c), (d), (e), (f), (g) or (h) or 10(36) of the Income-tax Act, 1961 (43 of 1961), subject to the conditions as provided therein |
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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