Section mapping · Conditions for applicability of sections 11 and 12
Section 12A (ITA 1961) → 332 + 347 + 348 + 349 (ITA 2025)
Section 12A of the Income-tax Act, 1961 corresponds to sections 332 + 347 + 348 + 349 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 |
|---|---|
| 12A Conditions for applicability of sections 11 and 12 | 332 Application for registration |
| 347 Books of account | |
| 348 Audit | |
| 349 Return of income |
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.
Related tools
No directly mapped tool is listed for this section yet.