Section mapping · “charitable purpose”
Section 2(15) (ITA 1961) → 2(23) + 346 + 355 (ITA 2025)
Section 2(15) of the Income-tax Act, 1961 corresponds to sections 2(23) + 346 + 355 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 2(15) “charitable purpose” | 2(23) “charitable purpose” |
| 346 Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility | |
| 355 Interpretation |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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