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Income-tax Act Schedules
The Income-tax Act, 2025

Schedules Schedules

Schedules
16 · Schedule I to Schedule XVI
Amended
7 of 16
  1. Section Schedule I Conditions for Certain Activities Not to Constitute Business Connection in India
  2. Section Schedule II Income Not to Be Included in Total Income
  3. Section Schedule III Income Not to Be Included in Total Income of Eligible Persons 2 amendments
  4. Section Schedule IV Income Not to Be Included in Total Income of Eligible Non-Residents, Foreign Companies and Other Such Persons 2 amendments
  5. Section Schedule V Income Not to Be Included in Total Income of Certain Eligible Persons Including Investment Funds, Business Trusts and Their Unit Holders
  6. Section Schedule VI Income Not to Be Included in Total Income of Certain Eligible Persons in International Financial Services Centre or Having Income Therefrom 2 amendments
  7. Section Schedule VII Persons Exempt from Tax 1 amendment
  8. Section Schedule VIII Income Not to Be Included in the Total Income of Political Parties and Electoral Trusts
  9. Section Schedule IX Deduction for Tea Development Account, Coffee Development Account and Rubber Development Account for Computing Income Under the Head “Profits and Gains of Business or Profession”
  10. Section Schedule X Deduction for Site Restoration Fund for Computing Income Under the Head “Profits and Gains of Business or Profession”
  11. Section Schedule XI Recognised Provident Funds; Approved Superannuation Funds and Gratuity Funds; Power to Make Rules for Provident Funds, Superannuation Funds and Gratuity Funds 6 amendments
  12. Section Schedule XII Minerals; Groups of Associated Minerals 1 amendment
  13. Section Schedule XIII List of Articles or Things
  14. Section Schedule XIV Insurance Business 2 amendments
  15. Section Schedule XV Deduction in Respect of Life Insurance Premia, Contribution to Provident Fund, Subscription to Certain Equity Shares, Etc.
  16. Section Schedule XVI Permitted Modes of Investment or Deposits