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.

frequently asked

Is Schedule IV of the Income-tax Act, 2025 a new provision?

No — it derives from Section 10 of the Income-tax Act, 1961.

What does Schedule IV of the Income-tax Act, 2025 deal with?

Schedule IV — "INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS", under SCHEDULE of the Income-tax Act, 2025.

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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.

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same chapter · schedule · income-tax act, 2025

Schedule I — Conditions for certain activities not to constitute business connection in India
Schedule II — INCOME NOT TO BE INCLUDED IN TOTAL INCOME
Schedule III — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS
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”
Schedule V — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
Schedule VI — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM
Schedule VII — PERSONS EXEMPT FROM TAX
Schedule VIII — Income not to be included in the total income of political parties and electoral trusts

frequently looked up · income-tax act, 2025

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