Section mapping · Any remuneration received for service in the capacity as an official mentioned in column C, not being a citizen of India

Section 10(6)(ii) (ITA 1961) → Schedule IV(2) (ITA 2025)

Section 10(6)(ii) of the Income-tax Act, 1961 corresponds to section Schedule IV(2) of the Income-tax Act, 2025, per the official CBDT comparison utility.

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.