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Section mapping · Hospital or other institution wholly or substantially financed by the Government

Section 10(23C)(iiiac) (ITA 1961) → Schedule VII(18) (ITA 2025)

Section 10(23C)(iiiac) of the Income-tax Act, 1961 corresponds to section Schedule VII(18) of the Income-tax Act, 2025, per the official CBDT comparison utility.

Mapping type: directConfidence: Official CBDTAs of: 2026-08-09
Section comparison
ITA 1961ITA 2025
10(23C)(iiiac)
Hospital or other institution wholly or substantially financed by the Government
Schedule VII(18)
Any hospital or other institution wholly or substantially financed by the Government

This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.

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