Section-335 provides the meaning of regular income of a registered non-profit organisation. Learn to understand the section-335 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
1. Section-335 as per act
Regular income of any tax year of a registered non-profit organisation means––
- income from any charitable or religious activity, for which such nonprofit organisation is registered, carried out by it in such tax year;
- income other than income covered in clause (e), derived from any property, deposit or investment held wholly for charitable or religious purposes by such registered non-profit organisation in such tax year;
- income other than income covered in clause (e), derived from any property, deposit or investment held in part for charitable and religious purposes by such registered non-profit organisation as referred in section 332(2)(b)(ii) in such tax year;
- voluntary contributions received by such registered non-profit organisation in such tax year; and
- gains of any commercial activity permissible under sections 345 and 346, carried out by such registered non-profit organisation in such tax year, computed in such manner, as may be prescribed.
2. Help and useful links for Section-335
- Income Tax Help Center
- Income Tax Act 2025 Home
- Self Service (DIY) Income Tax Filing made Easy