§ 334
Chapter XVII — Special Provisions Relating To Certain Persons
Tax on income of registered non-profit organisation
Income-tax Act, 2025
Registered non‑profit organisations must pay income tax on their total income for each tax year. The tax consists of two parts: a flat 30% rate on any specified income, and the regular tax rate applied to their taxable regular and any remaining income. These rules apply even if other provisions of the Act suggest otherwise, except for sections 96 to 98.
📜 Official text of the section +
334. (1) The income-tax payable by a registered non-profit organisation on
its total income for any tax year shall be the aggregate of the amounts
calculated—
( a) at the rate of 30% on specified income for such tax year; and
( b) at the rate applicable on taxable regular income and any residual income
for such tax year under other provisions of this Act.
(2) The provisions of this Chapter shall apply irrespective of anything to the contrary
contained in any other provision of this Act other than sections 96 to 98.
Regular income.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.