Section mapping · Lump sum amount received by a subscriber of Unified Pension Scheme (UPS)
Section 10(12AB) (ITA 1961) → Schedule II(16) (ITA 2025)
Section 10(12AB) of the Income-tax Act, 1961 corresponds to section Schedule II(16) 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(12AB) Lump sum amount received by a subscriber of Unified Pension Scheme (UPS) | Schedule II(16) Any sum received as “lump sum amount” from the National Pension System Trust by an assessee being a subscriber to the Unified Pension Scheme. |
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.
Related tools
No directly mapped tool is listed for this section yet.