Section mapping · Income of Central Elec-
Section 10(23BBG) (ITA 1961) → Schedule VII(8) (ITA 2025)
Section 10(23BBG) of the Income-tax Act, 1961 corresponds to section Schedule VII(8) 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(23BBG) Income of Central Elec- | Schedule VII(8) Central Electricity Regulatory Commission constituted under section 76(1) of the Electricity Act, 2003 (36 of 2003) |
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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