The section defines sixteen expressions for the purposes of this Part, and nothing in it operates on its own.
Clauses (a) to (g) cover the basic vocabulary. An "anonymous donation" is a voluntary contribution referred to in section 2(49)(c) where the recipient does not maintain a record of the identity of the contributor — name, address and such other particulars as may be prescribed. "Approval" means an approval under the second proviso to section 80G(5) of the Income-tax Act, 1961 or under section 354. "Cancellation" includes withdrawal. "Donation" is any voluntary contribution received by a registered non-profit organisation from any person. "Commercial activity" is any activity in the nature of trade, commerce or business, or of rendering a service in relation to any trade, commerce or business, for a cess, fee or other consideration, irrespective of the nature of use, application or retention of the income from it. "Registration" includes provisional registration, provisional approval or approval under the second proviso to section 10(23C) or section 12AB(1) of the 1961 Act and under section 332, but excludes approval under the second proviso to section 80G(5) of that Act or section 354. A "registered non-profit organisation" is a person holding a valid, uncancelled registration under any specified provision.
Clauses (h) and (i) build the related person net. A "related person" is the author or founder; any person whose total contribution during the relevant tax year exceeds Rs. 100000, or in aggregate up to the end of that year exceeds ten lakh rupees, as the case may be; a member of the family where the author, founder or contributor is a Hindu undivided family; any trustee or manager by whatever name called; any relative of those persons; and any concern in which any of them has a substantial interest. "Relative" is defined by a list of seven relationships running from spouse and siblings to lineal ascendants and descendants of the individual and of the spouse, their spouses, and lineal descendants of siblings of either.
Clauses (j) to (p) cover the computational and residual terms. "Residual income" is total income without giving effect to this Part, reduced by regular income and specified income. "Specified asset" is an asset established to have been directly acquired by a specified person in four situations, including out of income of the nature in Schedule II (Table: Sl. No. 1), during periods before registration became effective in the circumstances described, and an asset transferred to another specified person within twelve months from the end of the month of dissolution in a case under section 352(4) (Table: Sl. No. 9). A "specified person" is any person registered under any specified provision at any time since its incorporation or creation, and a "specified provision" is section 12A, 12AA or 12AB or section 10(23C) of the 1961 Act, or section 332. "Substantial interest" means beneficial ownership of shares carrying not less than 20% of voting power in a company, other than shares entitled to a fixed rate of dividend, at any time during the tax year, held alone or with other related persons, or in any other concern an entitlement, alone or in the aggregate with other related persons, to not less than 20% of the profits at any time during the tax year. "Value" is the value of any benefit or facility granted or provided free of cost or at a concessional rate to a related person, and "wholly for charitable or religious purposes" means wholly for charitable purposes, wholly for religious purposes, or wholly for charitable and religious purposes.
Why it is there
The Part taxes departures from non-profit behaviour — anonymous donations, commercial activity, benefits diverted to insiders, accreted income on dissolution — and each depends on a boundary being drawn precisely. The related person definition, with its contribution thresholds and its reach through relatives and concerns, is what makes the diversion rules workable, and the commercial activity definition is indifferent to how the income is afterwards used, so a trade does not become non-commercial merely because its profits go to the objects.
Who it applies to
A registered non-profit organisation, whose obligations across this Part are measured by these definitions
An author or founder of such an organisation, and a trustee or manager by whatever name called
A donor whose contribution in a tax year, or in aggregate, crosses the thresholds in clause (h)(ii)
A relative within the list in clause (i), and a concern in which any related person has a substantial interest
A specified person registered under section 12A, 12AA or 12AB or section 10(23C) of the Income-tax Act, 1961, or under section 332
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.
What
Figure
The condition on it
Where
Contribution in a tax year that makes a contributor a related person
Exceeding Rs. 100000
Total contribution by that person to the registered non-profit organisation during the relevant tax year
Clause (h)(ii)
Aggregate contribution that makes a contributor a related person
Exceeding ten lakh rupees
Total contribution in aggregate up to the end of the relevant tax year
Clause (h)(ii)
Shareholding that constitutes a substantial interest in a company
Not less than 20% of the voting power
Shares not entitled to a fixed rate of dividend, owned beneficially at any time during the tax year by the person, or partly by him and partly by one or more other related persons
Clause (n)(i)
Profit entitlement that constitutes a substantial interest in any other concern
Not less than 20% of the profits
Entitlement of the person alone, or of the person and one or more other related persons in the aggregate, at any time during the tax year
Clause (n)(ii)
Period for transfer of a specified asset after dissolution
Within twelve months from the end of the month in which the dissolution takes place
Transfer to any other specified person in a case specified in section 352(4) (Table: Sl. No. 9)
Clause (k)(iv)
What this means in practice
Two figures in clause (h)(ii) do different jobs and are joined by "as the case may be": a contribution exceeding Rs. 100000 in the relevant tax year makes the contributor a related person, and so, separately, does an aggregate exceeding ten lakh rupees up to the end of that year — so a donor who never crosses the annual figure can still be caught by the cumulative one. Once a person is a related person the reach widens, because clause (h)(v) and (vi) pull in relatives and any concern in which those persons hold a substantial interest, set at not less than 20% of voting power or profits, tested at any time during the tax year and aggregated across related persons. The commercial activity definition defeats the usual answer, applying irrespective of the use, application or retention of the income. The anonymous donation definition turns on record keeping rather than the donor's wishes. Registration and approval are kept apart throughout: clause (f) excludes the section 80G(5) and section 354 approvals, which clause (b) handles separately.
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 donor gives a registered non-profit organisation Rs. 40000 a year for many years, and by the end of a tax year his aggregate contributions come to Rs. 11 lakh. He has never crossed the Rs. 100000 annual figure, but the aggregate limb of clause (h)(ii) exceeds ten lakh rupees, so he is a related person from that year. A company in which he beneficially owns 25% of the voting power is a concern in which a related person has a substantial interest under clause (n)(i), so it too falls within clause (h)(vi), and any benefit or facility the organisation provides to it free or at a concessional rate is measured by its "value" under clause (o).
Where you meet this section
A taxpayer never encounters this section by itself; it is met inside the provisions it feeds — the treatment of anonymous donations, the tests of commercial activity and of benefits to related persons, and the computation of accreted income under section 352.
The words themselves
during the relevant tax year exceeds Rs. 100000, or, in aggregate up to the end of the relevant tax year exceeds ten lakh rupees, as the case may be
Section 355(h)(ii), Income-tax Act, 2025.
irrespective of the nature of use or application, or retention, of the income from such activity
Section 355(e), Income-tax Act, 2025.
where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution
Section 355(a), Income-tax Act, 2025.
What people get wrong
Applying only the annual contribution figure. Clause (h)(ii) has two limbs — more than Rs. 100000 in the relevant tax year, or more than ten lakh rupees in aggregate up to the end of that year.
Arguing that an activity is not commercial because the profits go to the objects. Clause (e) applies irrespective of the use, application or retention of the income.
Treating a donation as anonymous only if the donor asked to stay unnamed. Clause (a) turns on whether the recipient maintains a record of the name, address and prescribed particulars.
Reading "registration" as covering the section 80G(5) or section 354 approval. Clause (f) expressly excludes both.
Testing substantial interest only at the year end. Clause (n) applies where the holding or entitlement exists at any time during the tax year, aggregated with other related persons.
Confining related persons to trustees and founders. Clause (h) also reaches family members of a Hindu undivided family author or founder, relatives within clause (i), and concerns in which any of them has a substantial interest.
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.
11 - Income from property held for charitable or religious purposes
115BBC - Anonymous donations to be taxed in certain cases
115TD - Tax on accreted income
115TE - Interest payable for non- payment of tax by specified person
115TF - When specified person is deemed to be assessee in default
12 - Income of trusts or institutions from contributions
Rules of the Income-tax Rules, 2026 that work section 355. Where the rule’s own heading names the section we say so; the rest are marked on reading the rule, which is our derivation and not the department’s. A rule that serves the section silently and that we have missed will not appear here.
Rule 181 — Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii) — on reading the rule
Rule 183 — Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person — on reading the rule
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.
Circular No. 16/2024 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 9a/10/10b/10bb for assessment year 201 2024-11-18
Circular No. 13/2024 — Extension of due date for furnishing return of income for the assessment year 2024 25 2024-10-26
Circular No. 3/2024 — Circular under section 119 of the income tax act 1961 2024-03-06
Circular No. 1/2024 — Circular explaining the provisions of the finance act 2023 2024-01-23
Circular No. 17/2023 — Order under section 119 of the Income-tax Act, 1961 2023-10-09
Circular No. 15/2023 — Guidelines under clause 10D of section 10 of the income tax act 1961 2023-08-16
Circular No. 14/2023 — Standard operating procedure SOP for making application for recomputation of total income of a co operative society engaged in the 2023-07-27
Circular No. 17/2022 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 9A and form no. 10 for assessment year 2022-07-19
Circular No. 9/2022 — Guidelines under clause 23FE of section 10 of the income tax act 1961 2022-05-09
Circular No. 17/2020 — Guidelines under section 194 o 4 and section 206C 1 i of the income tax act 1961 2020-09-29
Circular No. 6/2020 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of return of income for a.y 2016 17 2017 18 and 20 2020-02-19
Circular No. 27/2019 — Conduct of assessment proceedings through "e-Proceeding" facility during financial year 2019-20 2019-09-26
Circular No. 13/2019 — Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes CIRCULAR No. 13/2019 North Block, New 2019-06-24
F.No. 275/192/2018-IT (B) — Income-Tax Deduction from Salaries during the Financial Year 2018-19 under Section 192 of the Income-tax Act, 1961 2019-02-08
Circular No. 4/2019 — Clarification regarding liability and status of Official Assignees under the Income tax Act 2019-01-28
Circular No. 19/2017 — Settled view on section 2 22 e of the income tax act trade advances 2017-06-12
Circular No. 06/2016 — Issue of taxability of surplus on sale of shares and securities capital gains or business income instructions in order to reduce l 2016-02-29
Circular No. 20/2015 — Income tax deduction from salaries during the financial year 2015 16 under section 192 of the income tax act 1961 2015-12-02
Circular No. 2/2014 — Section 10(17A) of the Income-tax Act, 1961 - Awards - Awards Instituted/approved by the Central/state Government under Clause (17 2014-01-20
Circular No. 02/2012 — Finance Act, 2011 - Explanatory notes to the provisions of the Finance Act, 2011 2012-05-22
Circular No. 9/2009 — Section 195 of the Income-tax Act, 1961 - Deduction of tax at source - Payment to non-resident - Clarification regarding remittanc 2009-11-30
Circular No. 3/2009 — NEW Return Forms for Assessment Year 2009-10 – Matters Connected thereto 2009-05-21
Circular No. 11/2008 — Exemption under section 11 in Case of Assessee Claiming Both to BE Charitable Institutions as Well as Mutual Organisations 2008-12-19
Circular No. 3/2006 — Explanatory Notes on the Provisions of the Finance Act, 2005 2006-02-27
Circular No. 5/2005 — Finance (No. 2) Act, 2004 - Explanatory Notes on provisions relating to Direct Taxes 2005-07-15
Circular No. 7/2003 — Finance Act, 2003 - Explanatory Notes on provisions relating to Direct Taxes 2003-09-05
Circular No. 2 — 233. Claim for depreciation - Where required particulars have not been furnished 2001-02-09
Circular No. 791 — 442. Whether the date of transfer, as referred to in section 54E of the Act, is the date of conversion of the capital asset into s 2000-06-02
Circular No. 760 — Finance Act, 1966 - section 2(7)(d ) l Industrial Company 1998-01-13
Circular No. 750 — Sections 54EA and 54EB l Exemption of Capital Gains on Transfer of Long-term Capital Assets in Case of Investment in Specified Sec 1997-01-13
Circular No. 728 — Applicable rates of taxes under the Double Taxation Avoidance Agreement between India and the United Arab Emirates 1995-10-30
Circular No. 719 — Clarification regarding filing of returns in respect of tax deducted at source from salary of employees of company working at its 1995-08-22
Circular No. 712 — 122. Whether since section 10(22) does not impose any restriction regarding mode of investments of funds, such institutions are no 1995-07-25
Circular No. 704 — 22. Instructions regarding determination of the ‘date of transfer’ and holding period for purposes of capital gains qua transactio 1995-04-28
Circular No. 701 — 18. Taxability of allowances received by persons having income under the head ‘Salaries’ 1995-03-23
Circular No. 596 — 174. Clarification regarding applicability of section 13(1)(d) from assessment year 1984-85 and not from assessment year 1983-84 1991-03-15
Circular No. 592 — 51. Clarification regarding exemption of interest on Non-Resident (External) Accounts in case of joint account holders 1991-02-04
Circular No. 590 — Interest income of non-resident Indians - Tax problems of non-resident Indians repatriated from Kuwait 1991-01-30
Circular No. 587 — 479. Whether, where in respect of an assessment year, there is income under a head, the loss, if any, under any other head for tha 1990-12-11
Circular No. 586 — 952. Clarification regarding liability to income-tax in India and deduction of tax at source of members of the crew of foreign goi 1990-11-28
Circular No. 584 — 120. Clarification regarding jurisdiction over assessment of trusts, funds, association and institutions claiming exemption under 1990-11-13
Circular No. 580 — 134. Where donations in kind are not in form of jewellery, furniture or any other notified article 1990-09-14
Circular No. 505 — 1114. Deduction of tax at source, as per the rates specified in the section, to be increased by a surcharge at the rate of 5 per c 1988-02-19
Circular No. 478 — Instructions for deduction of tax at source from winnings from lottery or crossword puzzle or horse race during financial year 198 1987-01-14
Circular No. 415 — Section 2(42A) l Short-term Capital Asset 1985-03-14
Circular No. 411 — 1374. Whether deposits held by a person of Indian origin or citizen in NRE Account during his residence in the foreign country wi 1985-02-25
Circular No. 400 — Section 10(21) l Income of Approved Scientific Research Associations 1984-10-19
Circular No. 395 — Section 2(15) l Charitable Purpose 1984-09-24
Circular No. 351 — Section 197A l No Deduction of TAX at Source to BE Made in Certain Cases 1982-11-26
Circular No. 322 — 175. Requirement of investing funds of trust in modes specified in section 13(5) during previous year commencing on or after April 1982-01-16
Circular No. 317 — 176. Pending amendment to modify mode of investment under section 13(5), Commissioners authorised to issue/renew recognition under 1981-12-19
Circular No. 310 — 6. Agricultural income derived from manufacture and sale of tea - Decision of Supreme Court in CST v. D.S. Bist & Sons - Effect th 1981-07-29
Circular No. 293 — 181. Pension received by erstwhile officials of United Nations - Whether exempt from tax in view of section 2 of UN (Privileges an 1981-02-10
Circular No. 273 — 163. Delay in filing application in Form No. 10 - Board’s order under section 119(2)(b) authorising Commissioner to admit belated 1980-06-03
Circular No. 222 — 1337. Whether deposit under "own your telephone" scheme is "asset" within the meaning of clause (e) 1977-06-10
Circular No. 214 — Instructions for deduction of tax at source from salary during financial year 1977-78 at the rates specified in Part III of First 1977-03-30
Circular No. 213 — 256. Textile made wholly or mainly of cotton - Item 21 of Ninth Schedule -Interpretation of word "mainly" - Sub-clause (iii) of cl 1977-03-14
Circular No. 192 — 328. Apprentices training - Expenditure on apprentices covered under the Apprentices Act, 1961 - Whether allowable as business ded 1976-03-10
Circular No. 162A — Section 35D l Amortisation of Preliminary Expenses 1975-05-27
Circular No. 153 — Section 2(38) l Recognized Provident Fund 1974-11-30
Circular No. 143 — 172. Audit report in Form No. 10B in terms of rule 17B - Auditor can accept as a correct list of specified persons as given by man 1974-08-20
Circular No. 139 — 1050. Instructions for deduction of tax at source from dividends during financial year 1974-75 at the rates specified in Part II o 1974-06-21
Circular No. 127 — 628-632. Agreement for avoidance of double taxation with Pakistan - Whether operative for assessment year 1972-73 and subsequent a 1974-01-10
Circular No. 115 — Section 12A l Conditions as to Registration of Trusts 1973-06-30
Circular No. 103 — Finance Act, 1966 - section 2(7)(d ) l Industrial Company 1973-02-17
Circular No. 102 — Exemption of interest on savings certificates under clause (15)(ii) - Interest on holdings in the names of wife and minor children 1973-02-03
Circular No. 100 — Section 11 l Income from Property Held for Charity 1973-01-24
Circular No. 101 — 12. Whether public company will be deemed to be company in which public are not substantially interested by reason only of the fac 1973-01-24
Circular No. 64 — 594. Whether natonalised banks would be regarded as banking companies for the purposes of deduction of interest on deposits with t 1971-08-25
Circular No. 52 — 164. Capital gain arising to charitable trust - Whether it could be regarded as having been applied to charitable purposes if trus 1970-12-30
Circular No. 51 — 177. Whether provisions of section 13(2)(h), providing for forfeiture of exemption, apply with reference to shares in company init 1970-12-23
Circular No. 29 — 165. Application of income to charitable purposes and restriction of accumulation of trust income in terms of sub-sections (1) and 1969-08-23
Circular No. 18 — 1412. Cases where tolerance margin of 25 per cent is exceeded because of disallowance of disputed tax liability - Whether penalty 1969-06-12
Circular No. 17 — 1341. Whether annuity receivable under annuity deposit scheme is covered within the meaning of clauses (e)(iv) 1969-06-10
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 802 in all; the 250 most recent are listed.
F. No. 370142/21/2016-TPL — Tpl draft rules for prescribing the method of valuation of fair market value in respect of the trust or the institution chapter xi 2016-10-24
Notification No. 110 — Section 269B of the Income-tax Act, 1961 - Competent Authority - A Joint Commissioner Authorised by the Central Government to Perf 2008-12-23
Notification No. 206 — Mayor's Sports Benefit Fund notified under section 10 2007-06-21
Notification No. 205 — The Karnataka State Bridge Association notified under section 10 2007-06-19
Notification No. 181 — Any income received by any person on behalf of "Jallianwala Bagh National Memorial Trust notified under section 10 2007-05-28
Notification No. 173 — Any income received by any person on behalf of "Technology Development Board notified under section 10 2007-05-18
Notification No. 171 — Any income received by any person on behalf of "St notified under section 10 2007-05-16
Notification No. 170 — Any income received by any person on behalf of "Shree Somnath Trust notified under section 10 2007-05-16
Notification No. 151 — Any income received by any person on behalf of "Nathdwara Temple Board notified under section 10 2007-04-25
Notification No. 137 — Any income received by any person on behalf of "Tamil Nadu Ex-Services Personnel Benevolent Fund notified under section 10 2007-03-30
Notification No. 136 — Any income received by any person on behalf of "Council for Advancement of People's Action and Rural Technology notified under sec 2007-03-30
Notification No. 135 — Any income received by any person on behalf of "National Spiritual Assembly of the Bahai's of India notified under section 10 2007-03-30
Notification No. 134 — Any income received by any person on behalf of "Haryana Amalgamated Fund for the Welfare of Ex-Servicemen notified under section 1 2007-03-30
Notification No. 082 — Any income received by any person on behalf of "Shri Laxmi Nrusimha Swamy Temple Nimbachalam (Popularly known as Limbadri Gutta) n 2007-03-26
Notification No. 081 — Any income received by any person on behalf of "Sri Mookambika Temple notified under section 10 2007-03-26
Notification No. 080 — Any income received by any person on behalf of "Centre for Advanced Strategic Studies notified under section 10 2007-03-26
Notification No. 079 — Any income received by any person on behalf of "The Asthika Samaj notified under section 10 2007-03-26
Notification No. 078 — Any income received by any person on behalf of "Armed Forces Flag Day Fund notified under section 10 2007-03-26
Notification No. 077 — Any income received by any person on behalf of "Shree Kavle Math Samsthan notified under section 10 2007-03-26
Notification No. 076 — Any income received by any person on behalf of "Mahanandeeswara Swamy Devasthanam notified under section 10 2007-03-26
Notification No. 075 — Any income received by any person on behalf of "Federation of Indian Chambers of Commerce and Industry notified under section 10 2007-03-23
Notification No. 074 — Any income received by any person on behalf of "Administrative Staff College of India notified under section 10 2007-03-23
Notification No. 064 — Any income received by any person on behalf of "Sri Bramhatantra Swatantra Parakalaswamy Mutt notified under section 10 2007-02-28
Notification No. 063 — Any income received by any person on behalf of "Chen Women Development Society notified under section 10 2007-02-28
Notification No. 062 — Any income received by any person on behalf of "The Church of South India Trust Association notified under section 10 2007-02-28
Notification No. 061 — Amendment of the Income-tax Rules under section 11 of the Income-tax Act, 1961 2007-02-28
Notification No. 060 — Any income received by any person on behalf "The Tribune Trust notified under section 10 2007-02-27
Notification No. 059 — Any income received by any person on behalf of "Sant Nirankari Mandal notified under section 10 2007-02-27
Notification No. 058 — Any income received by any person on behalf of "National Culture Fund notified under section 10 2007-02-22
Notification No. 057 — Any income received by any person on behalf of "CRY-Child Relief and You notified under section 10 2007-02-22
Notification No. 056 — Any income received by any person on behalf of "City Mission of India notified under section 10 2007-02-22
Notification No. 055 — Any income received by any person on behalf of "Cancer Aid & Research Foundation notified under section 10 2007-02-22
Notification No. 052 — Delhi Lawn Tennis Association notified under section 10 2007-02-14
Notification No. 051 — Delhi Lawn Tennis Association notified under section 10 2007-02-14
Notification No. 050 — Delhi Lawn Tennis Association notified under section 10 2007-02-14
Notification No. 032 — Any income received by any person on behalf of "Sri Sri Jagadguru Shankaracharya Mahasanasthanam Dakshinamnya Sri Sharada Peetham 2007-02-14
Notification No. 031 — Any income received by any person on behalf of "Punjab Infrastructure Development Board notified under section 10 2007-02-14
Notification No. 023 — Any income received by any person on behalf of "Council for Leather Exports notified under section 10 2007-02-06
Notification No. 018 — Any income received by any person on behalf of "Population services International notified under section 10 2007-01-31
Notification No. 017 — Any income received by any person on behalf of "Centre for Development and Human Rights notified under section 2 2007-01-31
Notification No. 015 — Any income received by any person on behalf of "National Institute of Public Finance and Policy notified under section 10 2007-01-25
Notification No. 014 — Any income received by any person on behalf of "Raja Rammohan Roy Library Foundation notified under section 10 2007-01-22
Notification No. 013 — Any income received by any person on behalf of "India International Centre notified under section 10 2007-01-19
Notification No. 012 — Any income received by any person on behalf "Family Planning Association of India notified under section 10 2007-01-19
Notification No. 011 — Any income received by any person on behalf of "Tragopan Farmers Society notified under section 10 2007-01-19
Notification No. 010 — Any income received by any person on behalf of "The Clothe Market & Shops Board notified under section 10 2007-01-19
Notification No. 009 — Any income received by any person on behalf of "St notified under section 10 2007-01-19
Notification No. 008 — Any income received by any person on behalf of "Sant Sri Asharam Ashram notified under section 10 2007-01-19
Notification No. 007 — Any income received by any person on behalf of "Neo Sannyas Foundation notified under section 10 2007-01-19
Notification No. 006 — Wrestling Federation of India notified under section 10 2007-01-16
Notification No. 005 — Jawaharlal Nehru Hockey Tournament Society notified under section 10 2007-01-16
Notification No. 004 — Any income received by any person on behalf of "G notified under section 10 2007-01-15
Notification No. 374 — Bond with the following particulars as zero coupon bond specified under section 2 2006-12-15
Notification No. 373 — Bond with the following particulars as zero coupon bond specified under section 2 2006-12-15
Notification No. 372 — Bond with the following particulars as zero coupon bond specified under section 2 2006-12-15
Notification No. 371 — Bond with the following particulars as zero coupon bond specified under section 2 2006-12-15
Notification No. 370 — Bond with the following particulars as zero coupon bond specified under section 2 2006-12-15
Notification No. 369 — Bond with the following particulars as zero coupon bond specified under section 2 2006-12-15
Notification No. 367 — The Triangle Tennis Trust Chennai notified under section 10 2006-12-13
Notification No. 356 — Any income received by any person on behalf of "Sri Bramaramba Mallikarjuna Swamyvari Devasthanam notified under section 10 2006-11-23
Notification No. 355 — Any income received by any person on behalf of "The Temples notified under section 10 2006-11-22
Notification No. 354 — Any income received by any person on behalf of "The Church of South India Trust Association notified under section 10 2006-11-21
Notification No. 353 — Any income received by any person on behalf of "Mar Thoma Syrian Church of Malabar notified under section 10 2006-11-21
Notification No. 320 — Any income received by any person on behalf of The Synodical Board of Health Services notified under section 10 2006-11-15
Notification No. 318 — Any income received by any person on behalf of ‘National Institute of Bank Management Mumbai’ (hereinafter the ‘Institution’) shal 2006-11-14
Notification No. 317 — Any income received by any person on behalf of ‘Sri Krishna Janmasthan Seva Sansthan notified under section 10 2006-11-14
Notification No. 313 — Any income received by any person on behalf of "National Human Rights Commission notified under section 10 2006-11-07
Notification No. 312 — Any income received by any person on behalf of "Institute of Rail Transport notified under section 10 2006-11-07
Notification No. 311 — Any income received by any person on behalf of "The Mysore Resettlement and Development Agency notified under section 10 2006-11-07
Notification No. 310 — Any income received by any person on behalf of "EAN India notified under section 10 2006-11-03
Notification No. 286 — Any income received by any person on behalf of "Nanded Sikh Gurudwara Takhat Sachkhand Shri Hazur Abchal Nagar Sahib notified unde 2006-10-11
Notification No. 273 — Any income received by any person on behalf of "Tamilnadu Trade Promotion Organisation notified under section 10 2006-09-21
Notification No. 272 — Any income received by any person on behalf of "Organisation of Pharmaceutical Producers of India notified under section 10 2006-09-21
Notification No. 269 — Any income received by any person on behalf of " Chief Minister's Relief Fund notified under section 10 2006-09-18
Notification No. 268 — Any income received by any person on behalf of "Letshlphung Christian Hospital Association notified under section 10 2006-09-15
Notification No. 267 — Amendment of the Income-tax Rules under section 2 of the Income-tax Act, 1961 2006-09-14
Notification No. 253 — Any income received by any person on behalf of "Sri Ramanasramam notified under section 10 2006-09-12
Notification No. 252 — Any income received by any person on behalf of "National Horticulture Board notified under section 10 2006-09-12
Notification No. 251 — Any income received by any person on behalf of "Defence Civilians Medical Aid Fund notified under section 10 2006-09-12
Notification No. 250 — Any income received by any person on behalf of "Export Promotion Council for Handicraft notified under section 10 2006-09-12
Notification No. 249 — Any income received by any person on behalf of "National Highways Authority of India (Ministry of Surface Transport) notified unde 2006-09-12
Notification No. 248 — Any income received by any person on behalf of "Centre for Development and Human Rights notified under section 10 2006-09-12
Notification No. 247 — Any income received by any person on behalf of "Jyotirmath Badrikashram Himalaya notified under section 10 2006-09-12
Notification No. 246 — Any income received by any person on behalf of "Centre for Science and Environment notified under section 10 2006-09-12
Notification No. 245 — Any income received by any person on behalf "Sri Ramkrishna Ashram notified under section 10 2006-09-08
Notification No. 206 — Any income received by any person on behalf of "Sree Padmanabhaswami Temple Trust notified under section 10 2006-08-03
Notification No. 205 — Any income received by any person on behalf of "Mata Amritanandamayi Math notified under section 10 2006-08-03
Notification No. 202 — Any income received by any person on behalf of "The Malankara Orthodox Syrian Church notified under section 10 2006-07-28
Notification No. 193 — Any income received by any person on behalf of "Gujarat Pollution Control Board notified under section 10 2006-07-25
Notification No. 192 — Any income received by any person on behalf of "Gujarat Pollution Control Board notified under section 10 2006-07-25
Notification No. 190 — Any income received by any person on behalf of "Association of Tribal Welfare Development notified under section 10 2006-07-24
Notification No. 171 — Any income received by any person on behalf of "Vivekananda Rock Memorial and Vivekananda Kendre notified under section 10 2006-07-10
Notification No. 146 — Any income received by any person on behalf "National Council of Applied Economic Research notified under section 10 2006-06-29
Notification No. 145 — Any income received by any person on behalf of "India International Rural Cultural Centre notified under section 10 2006-06-29
Notification No. 141 — Any income received by any person on behalf of "Sri Sri Jagatguru Shankaracharya Mahasamsthanam Dakshinamnaya notified under secti 2006-06-15
Notification No. 136 — Any income received by any person on behalf of "Arya Vaidya Sala notified under section 10 2006-06-09
Notification No. 135 — Any income received by any person on behalf of "Petroleum Planning and Analysis Cell notified under section 10 2006-06-09
Notification No. 126 — Any income received by any person on behalf of "The Hindu Women's Welfare Society notified under section 10 2006-05-29
Notification No. 125 — Any income received by any person on behalf of "Chief Minister’s Earthquake Relief Fund notified under section 10 2006-05-25
Notification No. 124 — Any income received by any person on behalf of "Rashtriya Mahila Kosh notified under section 10 2006-05-25
Notification No. 123 — Any income received by any person on behalf of "Uttaranchal State Seed and Organic Production Certification Agency notified under 2006-05-25
Notification No. 122 — Any income received by any person on behalf of "Jehangir Art Gallery notified under section 10 2006-05-16
Notification No. 121 — Any Income received by any person on behalf of "Guruvayur Devaswom notified under section 10 2006-05-16
Notification No. 118 — Any income received by any person on behalf of "Sree Ramkrishna Satyananda Ashram notified under section 10 2006-05-12
Notification No. 117 — Any income received by any person on behalf of "Navajivan Trust notified under section 10 2006-05-12
Notification No. 114 — Any income received by any person on behalf of "Shree Gokarn Parthagali Jeevotham Math notified under section 10 2006-04-18
Notification No. 113 — Any income received by any person on behalf of "Indo US Science & Technology Forum notified under section 10 2006-04-18
Notification No. 112 — Any income received by any person on behalf of "Indo US Science & Technology Forum notified under section 10 2006-04-18
Notification No. 111 — Any income received by any person on behalf of "Swadeshi Jagaran Foundation notified under section 10 2006-04-05
Notification No. 110 — Any income received by any person on behalf of "Shri Chitrapur Math notified under section 10 2006-04-04
Notification No. 94 — Any income received by any person on behalf of "Delhi Catholic Archdiocese notified under section 10 2006-03-31
Notification No. 93 — Amendment of the Income-tax Rules under section 2 of the Income-tax Act, 1961 2006-03-30
Notification No. 90 — Any income received by any person on behalf of "Sri Kashi Math Samsthan notified under section 10 2006-03-30
Notification No. 85 — Any income received by any person on behalf of "Bureau of Indian Standards notified under section 10 2006-03-28
Notification No. 84 — Any income received by any person on behalf of "Railway Minister’s Welfare & Relief Fund notified under section 10 2006-03-28
Notification No. 81 — Any income received by any person on behalf of "Indian Association of Parliamentarians on Population and Development notified unde 2006-03-27
Notification No. 80 — Any income received by any person on behalf of "Ramakrishna Sarada Mission notified under section 10 2006-03-22
Notification No. 78 — Any income received by any person on behalf of "Pir Haji Ali Dargah Trust notified under section 10 2006-03-21
Notification No. 77 — Any income received by any person on behalf of "Helpers of the Handicapped notified under section 10 2006-03-21
Notification No. 76 — Any income received by any person on behalf of "Ramana Maharishi Centre for Learning notified under section 10 2006-03-21
Notification No. 75 — Any income received by any person on behalf of "Children’s Book Trust notified under section 10 2006-03-21
Notification No. 74 — Any income received by any person on behalf of "Shri Saibaba Sansthan notified under section 10 2006-03-21
Notification No. 72 — Any income received by any person on behalf of "Institute of Marketing & Management notified under section 10 2006-03-20
Notification No. 70 — Any income received by any person on behalf of "SOS Children’s Villages of India notified under section 10 2006-03-16
Notification No. 69 — Any income received by any person on behalf of "Mata Amrithanandamayi Math notified under section 10 2006-03-16
Notification No. 68 — Any income received by any person on behalf of "Krishnamurthy Foundation India notified under section 10 2006-03-16
Notification No. 65 — Any income received by any person on behalf of "Sundaram Charity notified under section 10 2006-03-14
Notification No. 64 — Any income received by any person on behalf of "Inland WaterwaysAuthority of India notified under section 10 2006-03-14
Notification No. 63 — Any income received by any person on behalf of "Bharatiya Vidya Bhavan notified under section 10 2006-03-14
Notification No. 62 — Any income received by any person on behalf of "Sri Sarada Math notified under section 10 2006-03-14
Notification No. 61 — Any income received by any person on behalf of "The Congregation of the Fransciscan Sisters of the Presentation of the Blessed Vir 2006-03-14
Notification No. 60 — Any income received by any person on behalf of "Shree Datta Deosthan Trust notified under section 10 2006-03-14
Notification No. 59 — Any income received by any person on behalf of "Raja Charity Trust notified under section 10 2006-03-14
Notification No. 58 — Any income received by any person on behalf of "Maninagar Shree Swaminarayan Gadi Sansthan Shreeji Sankalp Murti Adya Acharya Prav 2006-03-14
Notification No. 57 — Any income received by any person on behalf of "TAMANA notified under section 10 2006-03-10
Notification No. 56 — Any income received by any person on behalf of "Dakshineshwar Ramkrishna Sangha Adyapeeth notified under section 10 2006-03-10
Notification No. 3 — Indira Gandhi National Centre for the Arts notified under section 13 2006-01-31
Notification No. 258 — Centre for Research in Rural & Industrial Development notified under section 10 2005-12-05
Notification No. 257 — Centre for Research in Rural & Industrial Development notified under section 10 2005-12-05
Notification No. 256 — Centre for Research in Rural & Industrial Development notified under section 10 2005-12-05
Notification No. 249 — Society for Promotion of Wastelands Development notified under section 10 2005-11-18
Notification No. 248 — Missionaries of Charity notified under section 10 2005-11-18
Notification No. 229 — India Polo promotion Foundation notified under section 10 2005-11-11
Notification No. 202 — Indian National Trust for Art and Cultural Heritage notified under section 10 2005-09-20
Notification No. 201 — The Institute of Road Transport notified under section 10 2005-09-20
Notification No. 200 — The Institute of Road Transport notified under section 10 2005-09-20
Notification No. 192 — Indian Merchants’ Chamber notified under section 10 2005-08-17
Notification No. 191 — Victoria Technical Institute notified under section 10 2005-08-17
Notification No. 184 — Notified Krishna Gopal Ayurvedic Dharmarth Aushdhalaya Trust, Ajmer, Rajasthan for the Purpose of Clause 23(C) of It Act 2005-07-15
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 355. 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.
ACIT v Ahmedabad Urban Development AuthoritySupreme CourtCuts both waystagged s.11 We charge fees for our public utility work. Does that cost us charitable status under s.2(15)?
ACIT v Saurashtra Kutch Stock Exchange LtdSupreme CourtHelps taxpayertagged s.11 A binding decision that covers my point was never considered when my order was passed. Is that a mistake apparent from the record?
ACIT v Thanthi TrustSupreme CourtCuts both waystagged s.11 Our trust runs a business and puts the profit into its objects. Does s.11(4A) still deny the exemption?
Ananda Social and Educational Trust v CITSupreme CourtHelps taxpayertagged s.11 Our trust was formed weeks ago and has done nothing yet. Can registration be refused for that?
Anarkali Sarabhai v CITSupreme CourtHelps departmenttagged s.2(47) The company redeemed my preference shares and paid me the face value. Is that a transfer, or just a repayment?
CIT v Alom Extrusions LtdSupreme CourtHelps taxpayertagged s.2(24)(x) I paid the pf contribution after year end but before the return due date. Is the deduction gone?
CIT v Balbir Singh MainiSupreme CourtHelps taxpayertagged s.2(47) Our jda was never registered and the project collapsed. Am I still taxed on capital gains?
CIT v D.P. Sandu Bros. Chembur (P) LtdSupreme CourtHelps taxpayertagged s.2(14) The landlord paid my company to give up its tenancy. Is that taxable, and if it cannot be computed as a capital gain can the officer tax it as a…
CIT v Ghanshyam (HUF)Supreme CourtHelps departmenttagged s.2(47) The court enhanced my acquisition compensation with interest. Which year is it taxed, and is the interest capital?
CIT v Grace CollisSupreme CourtHelps departmenttagged s.2(47) My shares in the amalgamating company simply ceased to exist on the merger. Is that a transfer at all?
CIT v Mansukh Dyeing and Printing MillsSupreme CourtHelps departmenttagged s.2(47) The firm revalued its land and credited the surplus to the partners' capital accounts. Is that taxable?
CIT v Raja Benoy Kumar Sahas RoySupreme CourtHelps taxpayertagged s.2(1A) I sell timber from forest land that we prune, weed and replant. Is that agricultural income?
CIT v V.S. Dempo Company LtdSupreme CourtHelps taxpayertagged s.2(29B) I sold a depreciable asset held for over three years. Can I still claim the capital gains exemption?
CIT v Yokogawa India LtdSupreme CourtHelps taxpayertagged s.2(45) Must my 10A unit's profits be reduced by other units' losses before the deduction?
Checkmate Services P Ltd v CITSupreme CourtHelps departmenttagged s.2(24)(x) You deposited employees' pf late but before filing the return. Is the deduction saved?
Gopal and Sons (HUF) v CITSupreme CourtHelps departmenttagged s.2(22)(e) The shares are in the Karta's name, not the HUF's. Does s.2(22)(e) still catch a loan to the HUF?
H H Maharaja Rana Hemant Singhji v CITSupreme CourtHelps departmenttagged s.2(14) We sold gold sovereigns and silver coins that the family used at puja. Were they personal effects, outside capital gains?
Kalloomal Tapeswari Prasad (HUF) v CITSupreme CourtHelps departmenttagged s.2(31) Our family divided the income but not the properties. Is that a partition the department must accept?
Madhumilan Syntex Ltd v Union of IndiaSupreme CourtHelps departmenttagged s.2(35) I deposited the TDS late but with interest. Can the company and its directors still be prosecuted?
Malabar Industrial Co Ltd v CITSupreme CourtHelps departmenttagged s.2(1A) The Commissioner wants to revise my assessment. What does he actually have to establish?
Manish Maheshwari v ACITSupreme CourtHelps taxpayertagged s.2(31) What has to happen before a search at someone else's premises can be used against you?
Mansarovar Commercial P Ltd v CITSupreme CourtHelps departmenttagged s.2(35) My company is registered outside the taxable territory but run from Delhi. Where is it resident?
New Noble Educational Society v CCITSupreme CourtHelps departmenttagged s.11(4A) Our society runs a college but also earns from hostels and events. Can we get 10(23C)(vi) approval?
PCIT v Jupiter Capital P LtdSupreme CourtHelps taxpayertagged s.2(47) The company reduced its capital and my shareholding fell. I got a small payout and a large loss. Is that a transfer at all?
PCIT v Ramesh Chandra RaiSupreme CourtHelps taxpayertagged s.2(31) The AO has added my share of the syndicate's profit straight to my own return. Can he do that without assessing the syndicate?
Radhasoami Satsang v CITSupreme CourtHelps taxpayertagged s.11 The department accepted your position for years and has now reversed it. Can it?
Sanjeev Lal v CITSupreme CourtHelps taxpayertagged s.2(47) A court order delayed my sale deed. Does my s.54 exemption run from the agreement to sell?
Secunderabad Club v CITSupreme CourtHelps departmenttagged s.2(24) Our club's surplus sits in fixed deposits with a bank that is itself a corporate member. Is the interest covered by mutuality?
T. S. Balaram, ITO v Volkart BrothersSupreme CourtHelps taxpayertagged s.2(31) What actually counts as a 'mistake apparent from the record' under s.154?
CIT (E) v Hamdard National Foundation (India)High CourtHelps taxpayertagged s.11 The officer says we let our building to a related party below market rent. Is that by itself a breach of s.13(2)(b)?
CIT (E) v IILM FoundationHigh CourtHelps taxpayertagged s.11 Our trust pays a salary to its chairperson, who is a trustee. Does that cost us the s.11 exemption?
CIT (Exemptions) v Audyogik Shikshan MandalHigh CourtHelps taxpayertagged s.11 Trust funds went to a trustee. Does the trust lose exemption on all its income or only that amount?
CIT (Exemptions) v Shree Sai Baba Sansthan TrustHigh CourtHelps taxpayertagged s.11 Our trust is religious and charitable and holds 80G approval. Can the officer tax our hundi collections under s.115BBC?
CIT v Ankitech P LtdHigh CourtHelps taxpayertagged s.2(22)(e) My company got an advance from a sister concern. Can it be taxed as deemed dividend in our hands?
CIT v Bharat AluminiumHigh CourtHelps taxpayertagged s.2(11) One machine in my block of assets was not used this year. Can the AO deny depreciation on it?
CIT v Fr. Mullers Charitable InstitutionsHigh CourtHelps taxpayertagged s.11 One deposit of ours breaks the s.11(5) modes. Will the department tax the trust's entire income?
CIT v Manjula J. ShahHigh CourtHelps taxpayertagged s.2(42A) I sold a flat that was gifted to me. Do I index from the gift date or the original purchase?
Coromondel Cabeles (P) Ltd v ACITHigh CourtCuts both waystagged s.2(47)(v) I never claimed section 80-ib(10) in my return under section 139(1). Can the High Court still let me have the deduction in a section 260A appeal?
Daujee Abhushan Bhandar P Ltd v UOIHigh CourtHelps taxpayertagged s.13 Information Technology Act, 2000 The s.148 notice was digitally signed on 31 March but the e-mail only went on 6 April. Was it issued in time?
Dr Mathew Cherian v ACITHigh CourtHelps taxpayertagged s.2(36) I'm a consultant doctor at a hospital. Can the AO reopen and tax my fees as salary?
Dr. Manoj Khanna v ITOHigh CourtHelps departmenttagged s.2(35) You have now paid the TDS. Does that end the prosecution under s.276B?
Manjeet Singh Chawla v Dy CIT (TDS)High CourtHelps taxpayertagged s.2(14) If the payment for the fall in option value is not salary, is it capital gains?
Nishithkumar Mukeshkumar Mehta v Dy CITHigh CourtHelps departmenttagged s.2(14) Is compensation for the fall in value of stock options taxable as salary if I keep the options?
PCIT v Cinestaan Entertainment P LtdHigh CourtHelps taxpayertagged s.2(24)(xvi) The department says my dcf projections never came true. Is that enough to tax my share premium?
PCIT v Redington (India) LtdHigh CourtHelps departmenttagged s.2(47) Our company transferred shares to a group entity without consideration. Is that a gift outside capital gains under s.47(iii)?
Prakash v ITOHigh CourtHelps departmenttagged s.2(7) I paid for the new house but it's in my son's name. Can I still claim 54F?
Raj Kumar Bothra v DCITHigh CourtHelps taxpayertagged s.2(24)(x) CPC disallowed my late-deposited pf and esi under 143(1)(a). Was a summary adjustment even open to them?
Rhutikumari v Zanmai LabsHigh CourtCuts both waystagged s.2(47A) The AO says crypto was not property at all before the 2022 amendments, so my gain cannot be a capital gain. Is there a High Court holding that crypto…
Shell India Markets P Ltd v ACITHigh CourtHelps taxpayertagged s.2(24) The TPO says we issued shares to our parent too cheaply. Can he tax the shortfall?
T R Balasubramanium v ACITHigh CourtHelps taxpayertagged s.2(22)(c) I received a flat when my company was wound up, paid capital gains tax then, and sold it in the same year. What is my cost?
Tamal Kundu v ACITHigh CourtHelps taxpayertagged s.2(47) I paid the whole price and took possession when the agreement for sale was signed, but the sale deed was registered in the following year. In which…
Triune Projects P Ltd v DCITHigh CourtHelps taxpayertagged s.2(42C) We left some written-off assets out of the business transfer. Does that stop it being a slump sale?
Trust for Reaching the Unreached v CITHigh CourtHelps taxpayertagged s.11 Our audit report was not e-filed with the return and exemption was denied. Can the delay be condoned?
Vidarbha Veneere Industries Ltd v ITOHigh CourtHelps departmenttagged s.2(14) The Tribunal orders say s.50C does not touch leasehold rights. Is that still safe advice?
Vipul Aggarwal v ITOHigh CourtHelps taxpayertagged s.2(20) The sanction for prosecution names the company as the assessee. Can the complaint proceed against me as its director?
Aditya Balkrishna Shroff v ITOITATHelps taxpayertagged s.2(24) I lent a relative dollars and the rupee moved. Is the extra rupee amount I got back taxable?
Araadhya Jain Trust v ITOITATHelps taxpayertagged s.2(29C) CPC charged surcharge at the top rate on my discretionary trust's small income. Is that right?
Brijesh Poddar v ITOITATHelps taxpayertagged s.2(47A) I borrowed money to buy crypto. Can I deduct the interest against my 115BBH income?
Clayking Minerals LLP v ITOITATCuts both waystagged s.2(14) I bought agricultural land below the jantri rate. Can s.56(2)(x) apply when the land is not even a capital asset?
DCIT v Archroma India P LtdITATCuts both waystagged s.2(42C) I bought a business on slump sale. Can I depreciate the assets at the price I paid?
Girdhari Lal v ITOITATHelps departmenttagged s.2(14) The land is recorded as agricultural in the revenue records. Is that enough to keep it outside s.2(14)?
ITO v Ratna AggarwalITATHelps taxpayertagged s.2(47) Property came to me under a family settlement but the instrument was a gift deed. Is that taxable under s.56(2)?
Jafferali K. Rattonsey v DCITITATHelps taxpayertagged s.2(42A) I held shares in physical form for years and dematerialised them just before selling. The AO says my holding period runs from the demat date. Is he…
Pramod Kumar Jain v DCITITATHelps taxpayertagged s.2(14) The company bought back my vested options before I exercised them. Salary or capital gains?
Rabin Arup Mukerjea v ITOITATHelps taxpayertagged s.2(15B) My step-sister gifted me a flat. Can the department tax it because we are not blood relations?
Raunaq Prakash Jain v ITOITATHelps taxpayertagged s.2(14) I sold Bitcoin in FY 2020-21, before the VDA regime — capital gains or income from other sources?
South India Club v ITOITATCuts both waystagged s.11 CPC denied my trust's section 11 exemption in a section 143(1) intimation for a late Form 10B, and a regular assessment has since been completed and…
Subodh Gupta (HUF) v Pr CITITATtagged s.2(31) My mother gifted shares to my HUF. Is she a 'relative' of the HUF?
Versova Kokni Sunni Jamat Trust v CPCITATHelps taxpayertagged s.11 We have no 12A registration. Is a corpus donation given for buying property taxable in our hands?
CBDT Circular 13/2022CBDTCuts both waystagged s.2(47A) I trade crypto on an exchange. Who deducts the 1% under s.194S, on what amount, and what changes if a broker is in the chain?
CBDT Circular 14/2022CBDTCuts both waystagged s.2(47A) I bought crypto directly from the seller, no exchange — do I deduct? And what if I paid in crypto rather than cash?
CBDT Circular 16/2024CBDTHelps taxpayertagged s.11(5) Our Form 10B is years late. Who can condone the delay, and how long do I have to apply?
CBDT Circular 19/2017CBDTHelps taxpayertagged s.2(22)(e) The company advanced money to a sister concern against job work and the officer says it is a deemed dividend. Is there anything binding on him that…
CBDT Circular 23/2022 - the VDA regime's first yearCBDTCuts both waystagged s.2(47A) From which assessment year does the flat 30% charge on crypto actually begin, and has the Board itself said anything about set-off?
CBDT Circular 3/2017CBDTHelps departmenttagged s.115TD My trust is surrendering registration or merging. What is the s.115TD tax on accreted income?
CBDT Notifications 74 & 75/2022CBDTCuts both waystagged s.2(47A) Are gift cards, loyalty points and NFTs backed by a physical asset caught by the crypto tax rules?
CBDT SOP on s.45(5A) joint developmentCBDTHelps departmenttagged s.2(47) I gave my land to a builder under a jda. When do I have to pay tax on the capital gain?
How crypto is taxed in Indiatagged s.2(47A) How is crypto taxed in India — what rate, what TDS, what do I report, and what happens when the department writes to me?
Transfer, and the year it happens intagged s.2(47) When exactly does my property count as transferred, and which year do I pay capital gains in?
Trustees as representative assesseestagged s.2(29C) I am a trustee of a family trust. Am I taxed, are the beneficiaries taxed, and when does the top rate apply?
s.2(22)(e): the loan the company never called a dividendtagged s.2(22)(e) Our closely held company has lent money to a director who holds shares, and it runs a current account with a sister concern. Will the department call…
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.