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ITA 2025 regimeAct — chapter commentaryVolume XVII1 min read

ITA 2025 — Chapter XVII commentary (Vol XVII)

Chapter XVII

CHAPTER XVII — SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS INCOME-TAX ACT, 2025 INCOME-TAX ACT, 1961 s. 332 -339 — Charitable trust gateway exemption ss. 11, 12 s. 336-337 — Registration / 12AB regime ss. 12A, 12AB s. 338 — Denial of exemption s. 13 s. 360-365 — Firms / LLPs ss. 184-189 s.…

CHAPTER XVII — SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS

Chapter XVII — At a Glance

INCOME-TAX ACT, 2025

INCOME-TAX ACT, 1961

s. 332-339 — Charitable trust gateway exemption

ss. 11, 12

s. 336-337 — Registration / 12AB regime

ss. 12A, 12AB

s. 338 — Denial of exemption

s. 13

s. 360-365 — Firms / LLPs

ss. 184-189

s. 366-370 — AOPs (MMR rule)

ss. 167A, 167B

s. 371-375 — HUF partition

s. 171

s. 376-385 — Representative assessees / NR agent

ss. 159-167, 163

s. 386-389 — Political parties / minors / deceased

ss. 168-174

Practitioner notes

  • For charitable trusts: maintain registration validity; comply with audit; ensure 85% application + specified-mode investment; track denial-rule triggers under s. 338.
  • For AOPs: ensure determinate-share clause in deed to avoid maximum marginal rate.
  • HUF partition: file Form 26N (or equivalent) to obtain AO recognition under s. 371.
  • NR representative: structure agency carefully — avoid dependent-agent PE classification under DTAA.
  • Inter-charity transfers: only 85% qualifies as application post-FA 2023.
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