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— official CBDT correspondence
Section 355 — Interpretation: its source in the Income-tax Act, 1961
Section 355 (Interpretation) of the Income-tax Act, 2025 consolidates Section 2, Section 11, Section 12, Section 13, Section 115BBC, 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 2 — Definitions
- Section 11 — Income from property held for charitable or religious purposes
- Section 12 — Income of trusts or institutions from contributions
- Section 13 — Section 11 not to apply in certain cases
- Section 115BBC — Anonymous donations to be taxed 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 · §2 (1961) vs §355 (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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