Section-335 : Regular income

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