Section 13 - Tax on income of certain associations

Tax on income of certain associations. Section 13 of the Income Tax Act 2025 sits in Chapter II (Tax Rates and Surcharge). In force from 1 April 2026.

Key provisions

• *Assessees as specified** in the section. Refer to the full statutory text for the precise scope.
• **Section 12** - immediately preceding provision in the same chapter.
• **Section 14** - immediately following provision in the same chapter.
• The full chapter spans Sections 10 to 14.
• Statutory text: published in the Income Tax Act 2025 by the Ministry of Law and Justice. Available at e-gazette.nic.in and incometaxindia.gov.in.
• Rules: corresponding rules are notified under the Income Tax Rules 2026 by CBDT.
• ThynkTax mirror: `/income-tax/sections/13`.
• API: `GET https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/13` - JSON record with cross-references and tags.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/13

{
  "act_2025_ref": "13",
  "old_reference": "Section 13, Income Tax Act 1961",
  "title": "Section 13 - Tax on income of certain associations",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}