Section mapping · Income on account of sale of leftover stock of crude oil
Section 10(48B) (ITA 1961) → Schedule IV(13) (ITA 2025)
Section 10(48B) of the Income-tax Act, 1961 corresponds to section Schedule IV(13) 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(48B) Income on account of sale of leftover stock of crude oil | Schedule IV(13) Any income accruing or arising to on account of sale of leftover stock of crude oil, if any, from the facility in India after the expiry of the agreement or arrangement referred to against serial number 12 or on termination of the said agreement or arrangement |
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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