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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME This

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Section 12A - Conditions for applicability of sections 11 and 12 - Income-tax Act, 1961

Extract

  1. 45/2023 - Dated: 23-6-2023 - Income Tax - Income-tax (Eleventh Amendment) Rules, 2023 - Charitable, religious, educational institutions and / hospitals - Various rules towards procedure of filing of application for approval u/s 10(23C), 12A and 80G and related form, amended / modified.
  2. 07/2023 - Dated: 21-2-2023 - Income Tax - Income-tax Amendment (3rd Amendment) Rules, 2023
  3. 94/2022 - Dated: 10-8-2022 - Income Tax - Income-tax (24th Amendment) Rules, 2022
  4. 51/2022 - Dated: 9-5-2022 - Income Tax - Amends Form 3CF, Form 10A, Form 10AB, Form 10BD and Form 10BE - Income-tax (Fourteenth Amendment) Rules, 2022
  5. 19/2021 - Dated: 26-3-2021 - Income Tax - Income-tax (6th Amendment) Rules, 2021 - Amends Rule 2C, Rule 5C, Rule 5F, Rule 11AA, Rule 17A and inserts New Rule 5CA and Rule 18AAAAA
  6. 10/2018 - Dated: 19-2-2018 - Income Tax - Income-tax (First Amendment) Rules, 2018
  7. 67/2016 - Dated: 9-8-2016 - Income Tax - Income-tax (20thAmendment) Rules, 2016
  8. 61/2014 - Dated: 10-11-2014 - Income Tax - Income-tax (11th Amendment) Rules, 2014 - Amendment in Rules 2C, 2CA, 11AA, Form 10A, Form 56 and Form 56D
  9. F. No. 196/6/2013-ITA-1 - Dated: 24-6-2013 - Income Tax - Standardizing the process of filing application under section 10(46) of the Income Tax Act, 1961
  10. 197/2007 - Dated: 30-5-2007 - Income Tax - INCOME-TAX (SEVENTH AMENDMENT) RULES, 2007 - AMENDMENTS IN RULE 17A AND FORM NO. 10A
  1. Section 9 - Act not to apply in certain cases - Direct Tax Vivad se Vishwas Act, 2020
  2. Section 80G - Deduction in respect of donations to certain funds, charitable institutions, etc. - Income-tax Act, 1961
  3. Section 56 - Income from other sources - Income-tax Act, 1961
  4. Section 44AB - Audit of accounts of certain persons carrying on business or profession - Income-tax Act, 1961
  5. Section 288 - Appearance by authorised representative - Income-tax Act, 1961
  6. Section 147 - Income escaping assessment - Income-tax Act, 1961
  7. Section 139 - Return of income - Income-tax Act, 1961
  8. Section 13 - Section 11 not to apply in certain cases - Income-tax Act, 1961
  9. Section 12AB - Procedure for fresh registration - Income-tax Act, 1961
  10. Section 12AA - Procedure for registration - Income-tax Act, 1961
  11. Section 12 - Income of trusts or institutions from contributions - Income-tax Act, 1961
  12. Section 115TD - Tax on accreted income - Income-tax Act, 1961
  13. Section 115BBDA - Tax on certain dividends received from domestic companies. - Income-tax Act, 1961
  14. Section 11 - Income from property held for charitable or religious purposes. - Income-tax Act, 1961
  15. Rule 5 - Other obligations of companies seeking registration.- For the purpose of clause (d) of section 374 of the Act - Companies (Authorised to Registered) Rules, 2014
  16. Rule 17B - Audit report in the case of charitable or religious trusts, etc. - Income-tax Rules, 1962
  17. Rule 12 - Return of income - Income-tax Rules, 1962
  18. Rule 11AA - Requirement for approval of institution of fund under clause (vi) of sub-section (5) of section 80G - Income-tax Rules, 1962
  19. Form No. 10B - Audit report under section 12A(b) of the Income-tax Act, 1961, in the case of charitable or religious trusts or institutions
  20. Form No. 10A - Application for registration or provisional registration or intimation or approval or provisional approval
  21. Note:- Navigating Legal and Procedural Hurdles: A Charitable Institution's Quest for Tax Exemption and Registration u/s 12A and 80G
  22. Note:- Changing Objectives of Registered Societies: Exemption u/s 11 and survival of the Registration u/s 12A r.w.s 12AA
  23. Note:- Condonation of Delay in Taxation in filing applications for registration u/s 12A/12AA:
  24. Note:- Tax Exemptions: Capitation Fees in Educational Institutions: A Legal Quagmire
  25. Note:- Procedural Technicalities vs. Substantive Justice in Tax Administration: A High Court Perspective
  26. Manual - Calculation of Income in case of certain violations - Section 13(10)
  27. Manual - Requirement for obtaining registration u/s 12AB w.e.f. 1st April 2021
  28. Manual - ICDS VII : Government Grants
  29. Manual - Procedure for Registration (Applicable till 31st March 2021) - Section 12AA
  30. Manual - Conditions for applicability of sections 11 & 12 - Section 12A
  31. Manual - Section 55A - Reference to Valuation Officer

 

 

 

 

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