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— official CBDT correspondence

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”: its source in the Income-tax Act, 1961

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”) of the Income-tax Act, 2025 corresponds to Section 33AB (Tea development account, coffee development account and rubber development account) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

  • Section 33AB — Tea development account, coffee development account and rubber development account

read both texts · §33AB (1961) vs §Schedule IX (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 IX of the Income-tax Act, 2025 a new provision?

No — it derives from Section 33AB of the Income-tax Act, 1961.

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

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”", under SCHEDULE of the Income-tax Act, 2025.

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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 IV — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
  • 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

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536