Section 11 → Section 15
Income from property held for charitable or religious purposes
Quick Answer
Section 11 of the Income Tax Act, 1961 (Income from property held for charitable or religious purposes) corresponds to Section 15 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 11
Provision Summary
Exempts income derived from property held under trust wholly for charitable/religious purposes, provided 85% is applied towards those purposes.
Sec 15
Provision Summary
Retained. Rules regarding corpus donations and accumulation of income for 5 years tightened to prevent hoarding of funds.
Key Changes & Highlights
- Corpus donations must be invested in specified Section 11(5) modes instantly to claim exemption.
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Frequently Asked Questions
What does Section 11 of the Income Tax Act 1961 deal with?
Section 11 (Income from property held for charitable or religious purposes) Exempts income derived from property held under trust wholly for charitable/religious purposes, provided 85% is applied towards those purposes.
What is the new section number for Section 11 under the Direct Tax Code 2025?
Section 11 of the ITA 1961 maps to Section 15 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 11 under the new tax code?
Section 11 is marked as "Retained" with status "Active". Impact: Very High - The foundational section for NGO/Trust taxation.
What are the key changes to Section 11 under DTC 2025?
Corpus donations must be invested in specified Section 11(5) modes instantly to claim exemption.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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