Section 348: Audit

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

Audit.

Where the total income of a registered non-profit organisation, without giving effect to the provisions of this Part, exceeds the maximum amount which is not chargeable to income-tax in any tax year, the accounts of such registered non-profit organisation for that tax year shall be audited by an accountant and the person in receipt of the income shall be required to furnish a report of an audit of such income by such date in the prescribed form, duly signed and verified by such accountant and setting forth such particulars, as may be prescribed.

Where this provision sits

Act	The Income-tax Act, 2025
Section	348
Marginal note	Audit
Jurisdiction	Central
Status	In force as published by the source

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