← All section mappings
Compliance · effective 1 April 2026

Section 11, 12, 12A, 12AB, 13, 115BBC, 115BBI, 115TD to 115TF under the
Income-tax Act, 2025

Registered non-profit organisations: trust registration, exemption, anonymous donations and accreted tax

Income-tax Act, 1961
11, 12, 12A, 12AB, 13, 115BBC, 115BBI, 115TD to 115TF
Income-tax Act, 2025
Chapter XVII-B (ss.332-355) — individual section NOT CONFIRMED
Not confirmedThis is a deliberate gap. The research could not establish the destination, and we have not filled it in with a plausible guess. Confirm it against the bare Act and CBDT's own correspondence utility.

Topic

Registered non-profit organisations: trust registration, exemption, anonymous donations and accreted tax — Compliance provisions under the Income-tax Act, 2025 (Act 30 of 2025).

What still needs confirming

This is a structural rewrite, not a renumbering, so there may be no clean one-to-one successor for a given old section. The two anchors that ARE established: donor-side 80G deduction is s.133 (confirmed), and donee-side approval under old 80G(5) is s.354 (confirmed). Everything else on the trust side must be read out of Chapter XVII-B in the bare Act.

Source

Research caveat, verbatim: 'The registered non-profit organisation chapter (Chapter XVII-B, ss.332-355) is a genuine structural rewrite of old ss.11, 12, 12A, 12AB, 13, 80G(5), 115BBC, 115BBI and 115TD-115TF, and the ICAI concordance maps it in blocks rather than section-by-section. I have included only the 80G donor-side row (-> 133, with approval at 354) and have NOT attempted to map the trust-side provisions, because block-level mapping there would not be reliable enough to act on.'

Open the source document →

CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.

Still cite section 11, 12, 12A, 12AB, 13, 115BBC, 115BBI, 115TD to 115TF for
Income earned up to 31 March 2026 — that is FY 2025-26, Assessment Year 2026-27, governed by the Income-tax Act, 1961 even though you file it during 2026.
Cite the new Act for
Income earned from 1 April 2026 — Tax Year 2026-27 onwards, governed by the Income-tax Act, 2025. Tax deducted on payments made on or after 1 April 2026 must be reported under the new section 393 table references and new challan/return codes. Quoting a legacy section such as 194C or 194J triggers validation failure.
← Previous
206C(1H) · TCS on sale of goods
Back to all 80 section mappings →

This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.

Re-citing every clause by hand?
Let LexVio Tax AI do the pass.

See Tax AI →