Section 332 Registration Guide – Process, Eligibility, Documents for Tax Exemption
The Income-tax Act, 2025, which came into force on 1 April 2026, replaces the Income-tax Act, 1961 with a simplified legislative framework. Under the new law, Section 332 provides the registration mechanism for charitable and religious institutions seeking income tax exemption, replacing the earlier framework under Sections 12A, 12AA, and 12AB of the Income-tax Act, […]