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Case law › Income-tax Act 2025 › Chapter XVII › Section 333
Chapter XVIIwas s.11

Section 333 of the Income-tax Act, 2025

Section 333 — Switching over of regimes. Successor to s.11 of the 1961 Act.

Where this section sits

Section 333 is in Chapter XVII — Special Provisions Relating to Certain Persons, which runs from section 302 to section 355.

← Section 332  ·  Section 334 →

What this section does

Sub-section (1) shuts off section 11 for a registered non-profit organisation, so that no income of such an organisation is excluded from its total income under that section, except the exclusions at Schedule II (Table Sl. No. 1), Schedule III (Table Sl. Nos. 27 to 29 and 36) and Schedule VII (Table Sl. Nos. 10 to 19 and 42 to 45). Sub-section (2) provides for the registration under section 332 to cease to operate — from the date the organisation is notified under Schedule III (Sl. No. 27, 28, 29 or 36) or Schedule VII (Sl. No. 42), or from 1 April of the tax year where it claims exemption under Schedule VII (Sl. No. 43, 44 or 45). Sub-section (3) allows a person whose registration has ceased to apply again under section 332, on the condition that the notification granting the Schedule exemption ceases to have effect from the date the fresh registration is granted, after which no exemption under those serial numbers is available.

Why it is there

The two routes to exemption — registration as a non-profit organisation and a notified exemption under the Schedules — are made mutually exclusive, so an organisation moves from one to the other rather than holding both. Sub-section (3) makes the switch reversible but one-way at a time.

Who it applies to

The figures, and what each one turns on

Read the condition in the same row. A figure quoted without it is a wrong answer with a citation attached.
WhatFigureThe condition on itWhere
Date registration ceases where the organisation is notified under a ScheduleThe date of notificationNotification under Schedule III (Table Sl. No. 27, 28, 29 or 36) or Schedule VII (Table Sl. No. 42)333(2)
Date registration ceases where exemption is claimed under Schedule VII Sl. Nos. 43 to 45The 1st day of April of the tax yearApplies to a registered non-profit organisation claiming exemption under Schedule VII (Table Sl. No. 43, 44 or 45)333(2)

What this means in practice

The exemptions this section preserves are identified only by Schedule and Table serial number — Schedule II Sl. No. 1, Schedule III Sl. Nos. 27 to 29 and 36, Schedule VII Sl. Nos. 10 to 19 and 42 to 45 — so you cannot tell from the section what any of them covers and must read the rows themselves. Switching to a notified Schedule exemption costs you the section 332 registration from the date of notification, or from 1 April of the tax year where the claim is under Schedule VII Sl. Nos. 43 to 45, and the two cut-off dates are not the same. Switching back is possible under sub-section (3), but the Schedule notification then dies on the date the new registration is granted and cannot be claimed again.

An example

Illustrative only, and invented for this page. The figures are chosen to show the rule biting, not taken from any real matter.

A registered non-profit organisation loses the benefit of section 11 under sub-section (1), keeping only the exclusions at the listed Table entries of Schedules II, III and VII. If it is notified under Schedule III (Table Sl. No. 27), its registration under section 332 ceases from the date of that notification. But if it instead claims exemption under Schedule VII (Table Sl. No. 43, 44 or 45), the registration ceases from 1 April of the tax year, so the whole of that year falls outside the registration however late in the year the claim is made. Coming back later is possible under sub-section (3), but at a price: the notification granting the Schedule exemption ends from the date the fresh registration is granted, and the exemption under those entries is gone thereafter.

Where you meet this section

You meet it at the moment a non-profit changes tracks — in the notification granting it exemption under the Schedule entries, in the ceasing of its section 332 registration, and in the return for the year in which the switch takes effect. The section gives only Schedule and serial numbers; what is actually exempt has to be read in Schedules II, III and VII.

The words themselves

Nothing contained in section 11, other than Schedule II (Table: Sl. No. 1), Schedule III (Table: Sl. Nos. 27 to 29 and 36) and Schedule VII (Table: Sl. Nos. 10 to 19 and 42 to 45), shall exclude any income of a registered non-profit organisation from its total income for that tax year.
Section 333(1), Income-tax Act, 2025.

What people get wrong

What this replaced

The correspondence is the Income Tax Department’s own, from its comparison utility for the 1961 and 2025 Acts. A renumbering is the easy half; whether the words changed is the half that decides cases.

See the full 1961 to 2025 concordance.

Circulars of the Board on this section

A circular binds the department, not you and not a court. Every one below was written under the 1961 Act; it reaches this section because the department’s own concordance carries the provision it names to this one.

See every circular and notification on this section, or the circulars index.

Notifications that reach this section

A notification is made under a power the Act gives and, within that power, is law. These too were made under the 1961 Act and are placed here by the department’s concordance. We hold 697 in all; the 250 most recent are listed.

See every circular and notification on this section, or the notifications index.

Case law carried across

Read this before you rely on it. Every decision below was decided under the Income-tax Act, 1961. It appears here because it is tagged to a 1961 provision that the department’s own mapping carries to section 333. That is an inference we have drawn, not a holding on the new section: where the words changed in the move, the reasoning may not survive. Treat this as the place to start looking, not as authority on the 2025 Act.

Explainers

Read with

What this page does not tell you. It does not reproduce the section. Everything above was written from the section’s own text as the Income Tax Department publishes it — the text is here, and nothing here is advice on your facts. Where a figure matters, read the sub-section it comes from.