Section-335 : Regular income

1. Section-335 as per act

Regular income of any tax year of a registered non-profit organisation means––

1. income from any charitable or religious activity, for which such non- profit organisation is registered, carried out by it in such tax year;
2. 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;
3. 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;
4. voluntary contributions received by such registered non-profit organisation in such tax year; and
5. gains of any commercial activity permissible under sections 344, 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

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. Self Service (DIY) Income Tax Filing made Easy