Section mapping · Procedure for registration

Section 12AA (ITA 1961) → No equivalent (ITA 2025)

Section 12AA of the Income-tax Act, 1961 has no corresponding provision in the Income-tax Act, 2025 — the CBDT comparison utility lists it as not re-enacted.

Dataset note: Section 12AA has no ITA 2025 equivalent — registration under it migrated to s.12AB (1961) and now the 2025 regime for registered non-profits.

The official CBDT comparison utility lists no corresponding provision in the Income-tax Act 2025 for this section. It has not been re-enacted in the new Act — check the transitional and savings provisions before assuming the position lapses.