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— official CBDT correspondence
Schedule IV — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS: its source in the Income-tax Act, 1961
Schedule IV (INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS) of the Income-tax Act, 2025 corresponds to Section 10 (Incomes not included in total income) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 10 — Incomes not included in total income
clause-by-clause (official)
| ITA 2025 | provision | from ITA 1961 |
|---|---|---|
| Schedule IV (11) | Any income received in India in Indian currency | 10(48) |
| Schedule IV(1) | Any income by way of interest | 10(4) |
| Schedule IV(2) | Any remuneration received for service in the capacity as an official diplomats, not being a citizen of India | 10(6)(ii) |
| Schedule IV(3) | Employee of foreign enterprise: Any remuneration received as an employee for services rendered by him during his stay in India | 10(6)(vi) |
| Schedule IV(4) | Any income chargeable under the head “Salaries”, received or due as remuneration for services rendered in connection with his employment on a foreign ship | 10(6)(viii) |
| Schedule IV(5) | Any remuneration received as an employee of the Government of a foreign State | 10(6)(xi) |
| Schedule IV(6) | Any income arising by way of royalty or fees for technical services | 10(6C) |
| Schedule IV(7) | Any income arising by way of royalty from, or fees for technical services rendered in or outside India (NTO) | 10(6D) |
| Schedule IV(8) | Interest received by non-resident on deposit made in offshore Banking Unit | 10(15)(viii) |
| Schedule IV(9) | Income from lease rentals, by whatever name called, of a cruise ship | 10(15B) |
| Schedule IV(10) | Income of European economic community | 10(23BBB) |
| Schedule IV(12) | Any income accruing or arising on account of storage of crude oil in a facility in India and sale of such crude oil to any person resident in India | 10(48A) |
| 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 | 10(48B) |
| Schedule IV(14) | Any income falling under section 10(6A), (6B), (6BB), (15A), (15)(iiia), (iiib), (iiic), (iv)(a), (b) or (fa) of the Income-tax Act, 1961 (43 of 1961) subject to the conditions as specified therein. | 10(6A), 10(6B), 10(6BB), 10(15)(iiia) to (iv)(b), (iv)(fa), 10(15A) |
read both texts · §10 (1961) vs §Schedule IV (2025)
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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.
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