Section mapping · Capital gains on compulsory acquisition of urban agricultural land
Section 10(37) (ITA 1961) → Schedule III(18) (ITA 2025)
Section 10(37) of the Income-tax Act, 1961 corresponds to section Schedule III(18) 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(37) Capital gains on compulsory acquisition of urban agricultural land | Schedule III(18) Any income chargeable under the head “Capital gains” arising from the transfer of agricultural land |
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.