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Home > Income Tax Act 2025 > Section-335Last Updated: Mar 06th 2025

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"

New Income Tax Act 2025 Portal

1. Section-335 as per act

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

  1. receipts from any charitable or religious activity, for which it is registered, carried out by such registered non-profit organisation in such tax year;
  2. 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;
  3. voluntary contributions received by such registered non-profit organisation in such tax year; and
  4. 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.

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



How to get help from EZTax.in



Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.