Section 352 - Registration of charitable trusts (12AB)

Registration of charitable trusts (12AB). Section 352 of the Income Tax Act 2025 sits in Chapter XVIII (Special Provisions for Trusts, Institutions and NGOs). In force from 1 April 2026.

Key provisions

• *Trusts and institutions established for charitable or religious purposes**, including educational and medical institutions seeking exemption under Section 11 / 12.
• **Section 351** - immediately preceding provision in the same chapter.
• **Section 353** - immediately following provision in the same chapter.
• The full chapter spans Sections 351 to 380.
• 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/352`.
• API: `GET https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/352` - JSON record with cross-references and tags.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/352

{
  "act_2025_ref": "352",
  "old_reference": "Section 352, Income Tax Act 1961",
  "title": "Section 352 - Registration of charitable trusts (12AB)",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}