Section mapping · Section 11 not to apply in certain cases
Section 13 (ITA 1961) → 337 + 342 + 351 + 353 + 355 + Schedule XVI (ITA 2025)
Section 13 of the Income-tax Act, 1961 corresponds to sections 337 + 342 + 351 + 353 + 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 |
|---|---|
| 13 Section 11 not to apply in certain cases | 337 Specified income |
| 342 Accumulated income | |
| 351 Specified violation | |
| 353 Other violations | |
| 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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