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Section 334: Tax on income of registered non-profit organisation

The Income-tax Act, 2025Central Act · Act 30 of 2025

2. —Income of registered non-profit organisation

Tax on income of registered non-profit organisation.

(1) The income-tax payable by a registered non-profit organisation on its total income for any tax year shall be the aggregate of the amounts calculated—

(a) at the rate of 30% on specified income for such tax year; and

(b) at the rate applicable on taxable regular income and any residual income for such tax year under other provisions of this Act.

(2) The provisions of this Chapter shall apply irrespective of anything to the contrary contained in any other provision of this Act other than sections 96 to 98.

Where this provision sits

ActThe Income-tax Act, 2025
Section334
Marginal noteTax on income of registered non-profit organisation
JurisdictionCentral
StatusIn force as published by the source

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