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— official CBDT correspondence
Section 11 — Income from property held for charitable or religious purposes: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 11 (Income from property held for charitable or religious purposes) of the Income-tax Act, 1961 corresponds to Section 332, Section 333, Section 334, Section 335, Section 337, Section 338, Section 339, Section 340, Section 341, Section 342, Section 344, Section 345, Section 350, Section 355 and Schedule XVI of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 332 — Application for registration
- Section 333 — Switching over of regimes
- Section 334 — Tax on income of registered non-profit organisation
- Section 335 — Regular income
- Section 337 — Specified income
- Section 338 — Income not to be included in regular income
- Section 339 — Corpus donation
- Section 340 — Deemed corpus donation
- Section 341 — Application of income
- Section 342 — Accumulated income
- Section 344 — Business undertaking held as property
- Section 345 — Restriction on commercial activities by a registered non-profit organisation
- Section 350 — Permitted modes of investment
- Section 355 — Interpretation
- Schedule XVI — Permitted modes of investment or deposits - Forms or modes of investment or deposits by a registered non profit organisation
read both texts · §11 (1961) vs §332 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
frequently asked
Is Section 11 of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?
No — its subject matter continues in the Income-tax Act, 2025 as Section 332, Section 333, Section 334, Section 335, Section 337, Section 338, Section 339, Section 340, Section 341, Section 342, Section 344, Section 345, Section 350, Section 355, Schedule XVI.
What does Section 11 of the Income-tax Act, 1961 deal with?
Section 11 — "Income from property held for charitable or religious purposes", under CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME of the Income-tax Act, 1961.
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same chapter · chapter iii - incomes which do not form part of total income · income-tax act, 1961
- Section 10B — Special provisions in respect of newly established hundred per cent export-oriented undertakings
- Section 10BA — Special provisions in respect of export of certain articles or things
- Section 10BB — Meaning of computer programmes in certain cases
- Section 10C — Special provision in respect of certain industrial undertakings in North-Eastern Region
- Section 12 — Income of trusts or institutions from contributions
- Section 12A — Conditions for applicability of sections 11 and 12
- Section 12AA — Procedure for registration
- Section 12AB — Procedure for fresh registration
frequently looked up · income-tax act, 1961
§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281