Section-335: Regular income

Section-335 : Regular income

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––

receipts from any charitable or religious activity, for which it is registered, carried out by such registered non-profit organisation in such tax year;
receipts, other than those specified in clause (d), whether capital or revenue, derived from any property or investment held by such registered non-profit organisation in such tax year;
voluntary contributions received by such registered non-profit organisation in such tax year; and
gains of any commercial activity, other than the commercial activities restricted under sections 345 and 346, carried out by such registered non-profit organisation in such tax year, computed in such manner, as prescribed.