Section-336 : Taxable regular income

1. Section-336 as per act

The taxable regular income of a registered non-profit organisation for any tax year shall be––

1. nil, where 85% or more of the regular income for such tax year has been applied or accumulated under section 342 for charitable or religious purposes, in such tax year as per the provisions of this Part; and
2. in any other case, 85% of the regular income for such tax year as reduced by its application for charitable or religious purposes or accumulation thereof under section 342 in such tax year as per the provisions of this Part.

2. Help and useful links for Section-336

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