Section mapping · A Mutual Fund registered under the Securities and Exchange Board of India Act, 1992 (15 of 1992) or regulations made thereunder

Section 10(23D)(i) (ITA 1961) → Schedule VII(20) (ITA 2025)

Section 10(23D)(i) of the Income-tax Act, 1961 corresponds to section Schedule VII(20) of the Income-tax Act, 2025, per the official CBDT comparison utility.

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.