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Home > Income Tax Act 2025 > Section-345Last Updated: Feb 17th 2025

Section-345 : Restriction on commercial activities by a registered non-profit organisation

Learn to understand the section-345 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-345 as per act

No registered non-profit organisation, other than a registered non-profit organisation, carrying out advancement of any other object of general public utility, shall carry out any commercial activity unless—

  1. such commercial activity is incidental to the attainment of the objectives of the registered non-profit organisation; and
  2. separate books of account are maintained for such activities.

2. Help and useful links for Section-345

  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.