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— official CBDT correspondence
Section 332 — Application for registration: its source in the Income-tax Act, 1961
Section 332 (Application for registration) of the Income-tax Act, 2025 consolidates Section 11, Section 12A, Section 12AB and Section 80G of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 11 — Income from property held for charitable or religious purposes
- Section 12A — Conditions for applicability of sections 11 and 12
- Section 12AB — Procedure for fresh registration
- Section 80G — Deduction in respect of donations to certain funds, charitable institutions, etc.
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.
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