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— official CBDT correspondence
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.
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