Section 13A of the Income Tax Act
Income-tax Act, 2025: s.12
Section 13A of the Income-tax Act, 1961 corresponds to section 12 (Incomes not included in total income of political parties and electoral trusts) of the Income-tax Act, 2025.
Read section 12 of the 2025 Act
Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.
The decision most relied on for Section 13A is Dass Khanna v. ITO (460 ITR 546), cited in 41 of the 50 judgments on BharatTax that turn on this section.
Leading authorities on Section 13A
The authority required to grant prior approval under Section 151 of the Income-tax Act for reassessment proceedings varies based on the applicable time limit for reassessment, as limitation is inextricably intertwined with the rank of the specified approving authority.
The validity of sanction for issuing orders under section 148A(d) and notices under section 148 must be tested with reference to the amended section 151. If sanction is not granted by an authority specified under section 151(ii), such orders and notices are invalid and liable to be quashed.
The amended Section 151 of the Income Tax Act, 1961, rather than the pre-amended version, applies when determining the 'specified authority' required for sanction under Section 148A and Section 148.
Challenges to notices issued under Section 148 of the Income-tax Act, 1961, prior to April 1, 2021, are examined based on the unamended provisions.
