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— official CBDT correspondence
Section 354 — Application for approval for purpose of section 133(1)(b)(ii): its source in the Income-tax Act, 1961
Section 354 (Application for approval for purpose of section 133(1)(b)(ii)) of the Income-tax Act, 2025 corresponds to Section 80G (Deduction in respect of donations to certain funds, charitable institutions, etc.) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 80G — Deduction in respect of donations to certain funds, charitable institutions, etc.
read both texts · §80G (1961) vs §354 (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 354 of the Income-tax Act, 2025 a new provision?
No — it derives from Section 80G of the Income-tax Act, 1961.
What does Section 354 of the Income-tax Act, 2025 deal with?
Section 354 — "Application for approval for purpose of section 133(1)(b)(ii)", under CHAPTER XVII - Special provisions relating to certain persons of the Income-tax Act, 2025.
— built by nexus
Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.
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 352 — Tax on accreted income
- Section 353 — Other violations
- Section 354A — Merger of registered non-profit organisation in certain cases
- Section 355 — Interpretation
frequently looked up · income-tax act, 2025
§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536