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— official CBDT correspondence
Schedule X — Deduction for site restoration fund for computing income under the head “profits and gains of business or profession”: its source in the Income-tax Act, 1961
Schedule X (Deduction for site restoration fund for computing income under the head “profits and gains of business or profession”) of the Income-tax Act, 2025 corresponds to Section 33ABA (Site Restoration Fund) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 33ABA — Site Restoration Fund
read both texts · §33ABA (1961) vs §Schedule X (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 X of the Income-tax Act, 2025 a new provision?
No — it derives from Section 33ABA of the Income-tax Act, 1961.
What does Schedule X of the Income-tax Act, 2025 deal with?
Schedule X — "Deduction for site restoration fund for computing income under the head “profits and gains of business or profession”", under SCHEDULE of the Income-tax Act, 2025.
— built by nexus
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 · income-tax act, 2025
- 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
- Schedule XI — RECOGNISED PROVIDENT FUNDS
- Schedule XII — MINERALS
- Schedule XIII — List of articles or things
- Schedule XIV — Insurance Business
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