Section 345: Restriction on commercial activities by a registered non-profit organisation

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

Restriction on commercial activities by a registered non-profit organisation.

A registered non-profit organisation (other than a registered non-profit organisation mentioned in section 346) shall not carry out any commercial activity unless—

(a) such commercial activity is incidental to the attainment of the objectives of the registered non-profit organisation; and

(b) separate books of account are maintained for such activities.

Where this provision sits

Act	The Income-tax Act, 2025
Section	345
Marginal note	Restriction on commercial activities by a registered non-profit organisation
Jurisdiction	Central
Status	In force as published by the source

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