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Schedule XI — RECOGNISED PROVIDENT FUNDS: its source in the Income-tax Act, 1961
Schedule XI (RECOGNISED PROVIDENT FUNDS) of the Income-tax Act, 2025 corresponds to Section Fourth Schedule (Part A - recognised provident funds) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Fourth Schedule — Part A - recognised provident funds
clause-by-clause (official)
| ITA 2025 | provision | from ITA 1961 |
|---|---|---|
| Schedule XI Part A | Recognised provident funds | Fourth Schedule |
| Schedule XI Part B | Approved superannuation funds | Fourth Schedule |
| Schedule XI Part C | Power to make rules for provident funds, superannuation funds and gratuity funds | Fourth Schedule |
read both texts · §Fourth Schedule (1961) vs §Schedule XI (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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