Entities
Trusts & Charitable Institutions
Registration, 11/12A/12AB, exemption and taxation of anonymous donations.
Income-tax Act, 1961
Sections 11–13, 12A, 12AB
Income-tax Act, 2025
Chapter XVII-A of the new Act
AI assistant
Professional tools
Generate a realistic client fact pattern with side-by-side computations under both Acts.
AI insights
Change-log & executive memo
A step-by-step sequence of every material difference, ordered from structural to detailed — reviewable and exportable.
Saved doubts
Sign in to label and revisit unresolved questions with their cited context.