IT Act 1961 → 2025 / Section 10 clauses
Non-residents & DTAADiplomats, short-stay foreign employees, foreign ship crew, cruise lease rentals, crude oil — section 10 for non-residents
Section 10 clauses of the old Income-tax Act, 1961 · new Schedule IV under the Income-tax Act, 2025
New reference Section 11 read with Schedule IV (non-residents and foreign companies)
Applies to FY 2025-26 (AY 2026-27) and earlier years.
Applies from tax year 2026-27 (from 1 April 2026).
| 1961 Act | Subject | 2025 Act |
|---|---|---|
| 10(6)(ii) | Remuneration of foreign diplomats and consular staff | Schedule IV S.No. 2 |
| 10(6)(vi) | Foreign employee — short stay (90 days) | Schedule IV S.No. 3 |
| 10(6)(viii) | Non-resident crew of foreign ships | Schedule IV S.No. 4 |
| 10(6)(xi) | Employees of foreign Government on training | Schedule IV S.No. 5 |
| 10(6C) | Royalty/FTS of notified foreign companies (security) | Schedule IV S.No. 6 |
| 10(6D) | Royalty/FTS from National Technical Research Organisation | Schedule IV S.No. 7 |
| 10(15B) | Cruise ship lease rentals | Schedule IV S.No. 9 |
| 10(23BBB) | European Economic Community investment income | Schedule IV S.No. 10 |
| 10(48) | Crude oil sale income received in Indian currency | Schedule IV S.No. 11 |
| 10(48A) | Crude oil storage in India | Schedule IV S.No. 12 |
| 10(48B) | Sale of leftover crude oil stock | Schedule IV S.No. 13 |
| 10(6A)/(6B)/(6BB) | Tax paid on behalf of foreign companies/non-residents (saving clause) | Schedule IV S.No. 14 |
| 10(15)(iiia)–(iv)(fa), 10(15A) | Specified interest and lease payments (saving clause) | Schedule IV S.No. 14 |
Source: CBDT mapping of sections, Income-tax Act 1961 to Income-tax Act 2025.
Renumbered into Schedule IV. Finance Act 2026 added S.No. 13A–13C (including electronics tooling and data centres), and a later 2026 amending Act added more entries.
Section 10(6)(ii) of the Income-tax Act, 1961 (Remuneration of foreign diplomats and consular staff) corresponds to section Schedule IV S.No. 2 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 10(6)(vi) of the Income-tax Act, 1961 (Foreign employee — short stay (90 days)) corresponds to section Schedule IV S.No. 3 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 10(6)(viii) of the Income-tax Act, 1961 (Non-resident crew of foreign ships) corresponds to section Schedule IV S.No. 4 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 10(6)(xi) of the Income-tax Act, 1961 (Employees of foreign Government on training) corresponds to section Schedule IV S.No. 5 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 10(6C) of the Income-tax Act, 1961 (Royalty/FTS of notified foreign companies (security)) corresponds to section Schedule IV S.No. 6 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 10(6D) of the Income-tax Act, 1961 (Royalty/FTS from National Technical Research Organisation) corresponds to section Schedule IV S.No. 7 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Renumbered into Schedule IV. Finance Act 2026 added S.No. 13A–13C (including electronics tooling and data centres), and a later 2026 amending Act added more entries.