Section mapping · Income from property held for charitable or religious purposes
Section 11 (ITA 1961) → 332 + 333 + 334 + 335 + 337 + 338 + 339 + 340 + 341 + 342 + 344 + 345 + 350 + 355 + Schedule XVI (ITA 2025)
Section 11 of the Income-tax Act, 1961 corresponds to sections 332 + 333 + 334 + 335 + 337 + 338 + 339 + 340 + 341 + 342 + 344 + 345 + 350 + 355 + Schedule XVI of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 11 Income from property held for charitable or religious purposes | 332 Application for registration |
| 333 Switching over of regimes | |
| 334 Tax on income of registered non-profit organisation | |
| 335 Regular income | |
| 337 Specified income | |
| 338 Income not to be included in regular income | |
| 339 Corpus donation | |
| 340 Deemed corpus donation | |
| 341 Application of income | |
| 342 Accumulated income | |
| 344 Business undertaking held as property | |
| 345 Restriction on commercial activities by a registered non-profit organisation | |
| 350 Permitted modes of investment | |
| 355 Interpretation | |
| Schedule XVI Permitted modes of investment or deposits - Forms or modes of investment or deposits by a registered non profit organisation |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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