Income Tax Act, 2025
Section 8: Ins. by Act 25 of 2014, s. 9 (w.e.f. 12014).
8. Ins. by Act 25 of 2014, s. 9 (w.e.f. 12014).
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1[13. Section 11 not to apply in certain cases.—(1) 2[Nothing contained in section 11 or
section 12] shall operate so as to exclude from the total income of the previous year of the person in
receipt thereof—
(a) any part of the income from the property held under a trust for private religious purposes
which does not enure for the benefit of the public;
(b) in the case of a trust for charitable purposes or a charitable institution created or established
after the commencement of this Act, any income thereof if the trust or institution is created or
established for the benefit of any particular religious community or caste;
3* * * * *
(c) in the case of a trust for charitable or religious purposes or a charitable or religious institution,
any income thereof—
(i) if such trust or institution has been created or established after the commencement of this
Act and under the terms of the trust or the rules governing the institution, any part of such income
enures, or
(ii) if any part of such income or any property of the trust or the institution (whenever created
or established) is during the previous year used or applied,
directly or indirectly for the benefit of any person referred to in sub-section (3):
Provided that in the case of a trust or institution created or established before the
commencement of this Act, the provisions of sub-clause (ii) shall not apply to any use or
application, whether directly or indirectly, of any part of such income or any property of the trust
or institution for the benefit of any person referred to in sub-section (3), if such use or application
is by way of compliance with a mandatory term of the trust or a mandatory rule governing the
institution:
Provided further that in the case of a trust for religious purposes or a religious institution
(whenever created or established) or a trust for charitable purposes or a charitable institution
created or established before the commencement of this Act, the provisions of sub-clause (ii)
shall not apply to any use or application, whether directly or indirectly, of any part of such
income or any property of the trust or institution for the benefit of any person referred to in
sub-section (3) insofar as such use or application relates to any period before the 1st day of June,
1970;
4[(d) in the case of a trust for charitable or religious purposes or a charitable or religious
institution, any income thereof, if for any period during the previous year—
(i) any funds of the trust or institution are invested or deposited after the 28th day of
February, 1983 otherwise than in any one or more of the forms or modes specified in
sub-section (5) of section 11; or
(ii) any funds of the trust or institution invested or deposited before the 1st day of March,
1983 otherwise than in any one or more of the forms or modes specified in sub-section (5) of
section 11 continue to remain so invested or deposited after the 30th day of November, 1983; or
1. Restored by Act 3 of 1989, s. 95 (w.e.f. 11989). Earlier section 13 omitted by Act 4 of 1988, s. 7 (w.e.f. 11989).
2. Subs. by Act 16 of 1972, s. 7, for “Nothing contained in section 11” (w.e.f. 11973).
2[Nothing contained in section 11 or
section 12] shall operate so as to exclude from the total income of the previous year of the person in
receipt thereof—
any part of the income from the property held under a trust for private religious purposes
which does not enure for the benefit of the public;
in the case of a trust for charitable purposes or a charitable institution created or established
after the commencement of this Act, any income thereof if the trust or institution is created or
established for the benefit of any particular religious community or caste;
3* * * * *
in the case of a trust for charitable or religious purposes or a charitable or religious institution,
any income thereof—
if such trust or institution has been created or established after the commencement of this
Act and under the terms of the trust or the rules governing the institution, any part of such income
enures, or
if any part of such income or any property of the trust or the institution (whenever created
or established) is during the previous year used or applied,
directly or indirectly for the benefit of any person referred to in sub-section
shall not apply to any use or
application, whether directly or indirectly, of any part of such income or any property of the trust
or institution for the benefit of any person referred to in sub-section
shall not apply to any use or application, whether directly or indirectly, of any part of such
income or any property of the trust or institution for the benefit of any person referred to in
sub-section
insofar as such use or application relates to any period before the 1st day of June,
1970;
4[
in the case of a trust for charitable or religious purposes or a charitable or religious
institution, any income thereof, if for any period during the previous year—
any funds of the trust or institution are invested or deposited after the 28th day of
February, 1983 otherwise than in any one or more of the forms or modes specified in
sub-section
of section 11; or
any funds of the trust or institution invested or deposited before the 1st day of March,
1983 otherwise than in any one or more of the forms or modes specified in sub-section
of
section 11 continue to remain so invested or deposited after the 30th day of November, 1983; or
1. Restored by Act 3 of 1989, s. 95 (w.e.f. 11989). Earlier section 13 omitted by Act 4 of 1988, s. 7 (w.e.f. 11989).
2. Subs. by Act 16 of 1972, s. 7, for “Nothing contained in section 11” (w.e.f. 11973).