Sections 11 to 13 of the 1961 Act — Trusts and institutions

Case law › 1961 to 2025 › ss.11-13

Whose mapping this is. The correspondences below are the Income Tax Department’s own, published through its comparison utility for the 1961 and 2025 Acts. They are a government work and we reproduce them as they stand, without editing. What we add is the arrangement, the links through to the chapter each 2025 provision sits in, and — on sixteen rows — our own account of what actually changed in the move. Those sixteen were worked out here by reading both provisions side by side before we found the department’s table, and every one of them agrees with it.

Income-tax Act, 1961	Income-tax Act, 2025
11 - Income from property held for charitable or religious purposes	332 — Application for registration
11 - Income from property held for charitable or religious purposes	333 — Switching over of regimes
11 - Income from property held for charitable or religious purposes	334 — Tax on income of registered non-profit organisation
11 - Income from property held for charitable or religious purposes	335 — Regular income
11 - Income from property held for charitable or religious purposes	337 — Specified income
11 - Income from property held for charitable or religious purposes	338 — Income not to be included in regular income
11 - Income from property held for charitable or religious purposes	339 — Corpus donation
11 - Income from property held for charitable or religious purposes	340 — Deemed corpus donation
11 - Income from property held for charitable or religious purposes	341 — Application of income
11 - Income from property held for charitable or religious purposes	342 — Accumulated income
11 - Income from property held for charitable or religious purposes	344 — Business undertaking held as property
11 - Income from property held for charitable or religious purposes	345 — Restriction on commercial activities by a registered non-profit organisation
11 - Income from property held for charitable or religious purposes	350 — Permitted modes of investment
11 - Income from property held for charitable or religious purposes	355 — Interpretation
11 - Income from property held for charitable or religious purposes	Schedule XVI - Permitted modes of investment or deposits - Forms or modes of investment or deposits by a registered non profit organisation
12 - Income of trusts or institutions from contributions	335 — Regular income
12 - Income of trusts or institutions from contributions	337 — Specified income
12 - Income of trusts or institutions from contributions	355 — Interpretation
12A - Conditions for applicability of sections 11 and 12	332 — Application for registration
12A - Conditions for applicability of sections 11 and 12	347 — Books of account
12A - Conditions for applicability of sections 11 and 12	348 — Audit
12A - Conditions for applicability of sections 11 and 12	349 — Return of income
12AA - Procedure for registration	The department’s table records no counterpart.
12AB - Procedure for fresh registration	332 — Application for registration
12AB - Procedure for fresh registration	351 — Specified violation
12AC - Merger of charitable trusts or institutions in certain cases	352 — Tax on accreted income
13 - Section 11 not to apply in certain cases	337 — Specified income
13 - Section 11 not to apply in certain cases	342 — Accumulated income
13 - Section 11 not to apply in certain cases	351 — Specified violation
13 - Section 11 not to apply in certain cases	353 — Other violations
13 - Section 11 not to apply in certain cases	355 — Interpretation
13 - Section 11 not to apply in certain cases	Schedule XVI - Permitted modes of investment or deposits - Forms or modes of investment or deposits by a registered non profit organisation
13A - Special provision relating to incomes of political parties	12 — Incomes not included in total income of political parties and electoral trust
13A - Special provision relating to incomes of political parties	Schedule VIII - Income not to be included in the total income of political parties and electoral trusts
13B - Special provisions relating to voluntary contributions received by electoral trust	12 — Incomes not included in total income of political parties and electoral trust
13B - Special provisions relating to voluntary contributions received by electoral trust	Schedule VIII - Income not to be included in the total income of political parties and electoral trusts

What a renumbering does not tell you. That section X became section Y is the easy half. The hard half is whether the words changed, and they very often did — a permissive ‘may’ became ‘shall’, a proviso became a free-standing sub-section, a condition moved into a Schedule. One old provision also frequently maps to several new ones, and this table shows each of those as its own row. Case law decided on the old words does not automatically carry across. Read both provisions before you rely on the mapping.