Section 346: Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility

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

Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility.

No registered non-profit organisation, carrying out advancement of any other object of general public utility, shall carry out any commercial activity unless,—

(a) such commercial activity is undertaken in the course of actual carrying out of advancement of any object of the general public utility;

(b) the aggregate receipts from such commercial activity or activities do not exceed 20% of the total receipts of such registered non-profit organisation of the relevant tax year; and

Where this provision sits

Act	The Income-tax Act, 2025
Section	346
Marginal note	Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility
Jurisdiction	Central
Status	In force as published by the source

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