Section mapping · Dividend income of an IFSC unit engaged in the aircraft leasing business from a company which is also an IFSC Unit engaged in the aircraft leasing business
Section 10(34B) (ITA 1961) → Schedule VI(11) (ITA 2025)
Section 10(34B) of the Income-tax Act, 1961 corresponds to section Schedule VI(11) 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(34B) Dividend income of an IFSC unit engaged in the aircraft leasing business from a company which is also an IFSC Unit engaged in the aircraft leasing business | Schedule VI(11) IFSC: Any income by way of dividends from a company being a Unit of an International Financial Services Centre primarily engaged - in the business of leasing - of an aircraft or a ship |
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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