Section 13B of Income Tax Act 1961
Special provisions relating to voluntary contributions received by electoral trust Any voluntary contributions received by an electoral trust shall not […]
Section 13B of Income Tax Act 1961 Read More »
Income TaxIncome Tax
Income Tax
Section 13A of Income Tax Act 1961
Special provision relating to incomes of political parties Any income of a political party which is chargeable under the head
Section 13A of Income Tax Act 1961 Read More »
Income TaxSection 13 of Income Tax Act 1961
Section 11 not to apply in certain cases (1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the
Section 13 of Income Tax Act 1961 Read More »
Income TaxSection 12AC of Income Tax Act 1961
Following section 12AC shall be inserted after section 12AB by the Finance (No. 2) Act, 2024, w.e.f. 1-4-2025: Merger of charitable trusts
Section 12AC of Income Tax Act 1961 Read More »
Income TaxSection 12AB of Income Tax Act 1961
Procedure for fresh registration (1) The Principal Commissioner or Commissioner, on receipt of an application made under clause (ac) of
Section 12AB of Income Tax Act 1961 Read More »
Income TaxSection 12AA of Income Tax Act 1961
Procedure for registration (1) The Principal Commissioner or Commissioner, on receipt of an application for registration of a trust or
Section 12AA of Income Tax Act 1961 Read More »
Income Tax