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— official CBDT correspondence
Section 351 — Specified violation: its source in the Income-tax Act, 1961
Section 351 (Specified violation) of the Income-tax Act, 2025 consolidates Section 12AB and Section 13 of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 12AB — Procedure for fresh registration
- Section 13 — Section 11 not to apply in certain cases
read both texts · §12AB (1961) vs §351 (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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