Section 12A(b) of the Income Tax Act

Income-tax Act, 2025: ss.332–355

Section 12A(b) falls under section 12A of the Income-tax Act, 1961, which corresponds to sections 332 to 355 of the Income-tax Act, 2025, the provisions on registered non-profit organisations.

Read the 2025 provisions

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

41 judgments on BharatTax turn on Section 12A(b).

Judgments on Section 12A(b)

Assistant Commi. of Income Tax vs. All India Women Conference

TAXAP/87/1999HC Gujarat24 Apr 2000

Section 11Section 12ASection 139(9)Section 143(1)(a)Section 260A