Section mapping · Special provision relating to incomes of political parties
Section 13A (ITA 1961) → 12 + Schedule VIII (ITA 2025)
Section 13A of the Income-tax Act, 1961 corresponds to sections 12 + Schedule VIII 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 |
|---|---|
| 13A Special provision relating to incomes of political parties | 12 Incomes not included in total income of political parties and electoral trust |
| Schedule VIII Income not to be included in the total income of political parties and electoral trusts |
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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