Section 352 — Tax on accreted income: its source in the Income-tax Act, 1961

Section 352 (Tax on accreted income) of the Income-tax Act, 2025 consolidates Section 12AC, Section 115TD, Section 115TE and Section 115TF of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 12AC — Merger of charitable trusts or institutions in certain cases
Section 115TD — Tax on accreted income
Section 115TE — Interest payable for non- payment of tax by specified person
Section 115TF — When specified person is deemed to be assessee in default

read both texts · §12AC (1961) vs §352 (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 352 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 12AC, Section 115TD, Section 115TE, Section 115TF of the Income-tax Act, 1961.

What does Section 352 of the Income-tax Act, 2025 deal with?

Section 352 — "Tax on accreted income", under CHAPTER XVII - Special provisions relating to certain persons of the Income-tax Act, 2025.

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same chapter · chapter xvii - special provisions relating to certain persons · income-tax act, 2025

Section 348 — Audit
Section 349 — Return of income
Section 350 — Permitted modes of investment
Section 351 — Specified violation
Section 353 — Other violations
Section 354 — Application for approval for purpose of section 133(1)(b)(ii)
Section 354A — Merger of registered non-profit organisation in certain cases
Section 355 — Interpretation

frequently looked up · income-tax act, 2025

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