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— official CBDT correspondence
Fourteenth Schedule — List of articles or things or operations: where it sits in the Income-tax Act, 2025
Section Fourteenth Schedule (List of articles or things or operations) of the Income-tax Act, 1961 has no corresponding provision in the Income-tax Act, 2025 — as per the official CBDT correspondence, it stands omitted in the new Act.
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
frequently asked
Is Fourteenth Schedule of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?
Yes — as per the official CBDT correspondence, Fourteenth Schedule stands omitted in the Income-tax Act, 2025 with no corresponding provision.
What does Fourteenth Schedule of the Income-tax Act, 1961 deal with?
Fourteenth Schedule — "List of articles or things or operations", under SCHEDULE - SCHEDULE of the Income-tax Act, 1961.
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Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.
same chapter · schedule - schedule · income-tax act, 1961
- Sixth Schedule — Omitted by the Finance Act, 1972, w.e.f. 1-4-1973
- Seventh Schedule — Part A - Minerals
- Eighth Schedule — List of industrially backward States and Union Territories
- Ninth Schedule — Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 1-4-1988
- Tenth Schedule — Omitted by the Finance Act, 1999, w.e.f. 1-4-2000
- Eleventh Schedule — List of articles or things
- Twelfth Schedule — Processed minerals and ores
- Thirteenth Schedule — List of articles or things
frequently looked up · income-tax act, 1961
§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281