§ 333
Chapter XVII — Special Provisions Relating To Certain Persons
Switching over of regimes
Income-tax Act, 2025
Except for the specific items listed in Schedule II, Schedule III and Schedule VII, a registered non‑profit organisation cannot exclude any of its income from total taxable income for that year.
The organisation's registration under section 332 ends on the date of the relevant exemption notification or, for certain Schedule VII claims, on 1 April of that tax year.
If registration ends, the organisation may re‑apply for registration, but it will lose the exemption for the serial numbers that triggered the original exemption.
📜 Official text of the section +
333. (1) Nothing contained in section 11, other than Schedule II (Table: Sl. No. 1),
Schedule III (Table: Sl. Nos. 27 to 29 and 36) and Schedule VII (Table: Sl. Nos.
10 to 19 and 42 to 45), shall exclude any income of a registered non-profit organi-
sation from its total income for that tax year.
(2) The registration under section 332 shall cease to operate from the date on which
the registered non-profit organisation is notified as specified in Schedule III (Table:
Sl. No. 27, 28, 29 or 36) or Schedule VII (Table: Sl. No. 42), or from the 1st day of
April of the tax year for a registered non-profit organisation which claims exemption
under Schedule VII (Table: Sl. No. 43, 44 or 45).
(3) A person, whose registration ceases to operate under sub-section (2), may apply
for registration under section 332 subject to the condition that the notification
granting exemption to such person under Schedule III (Table: Sl. No. 27, 28, 29 or
36) or Schedule VII (Table: Sl. No. 42) ceases to have effect from the date on which
the said registration is granted and thereafter shall not be entitled to exemption
under the respective serial numbers of the said Schedules.
2. —Income of registered non-profit organisation
Tax on income of registered non-profit organisation.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.