§ 335
Chapter XVII — Special Provisions Relating To Certain Persons
Regular income
Income-tax Act, 2025
For a registered non‑profit, "regular income" for a tax year includes:
- Revenue from its charitable or religious activities.
- Income from property, deposits or investments held wholly or partly for charitable/religious purposes, except where specifically excluded.
- Voluntary contributions received.
- Profits from any commercial activity that is allowed under sections 344‑346, calculated as prescribed.
📜 Official text of the section +
335. Regular income of any tax year of a registered non-profit organisation
means—
( a) income from any charitable or religious activity, for which such non-
profit organisation is registered, carried out by it in such tax year;
( b) income other than income covered in clause (e), derived from any property,
deposit or investment held wholly for charitable or religious purposes
by such registered non-profit organisation in such tax year;
( c) income other than income covered in clause ( e), derived from any
property, deposit or investment held in part for charitable and religious
purposes by such registered non-profit organisation as referred in section
332(2)(b)(ii) in such tax year;
( d) voluntary contributions received by such registered non-profit organi -
sation in such tax year; and
( e) gains of any commercial activity permissible under sections 344, 345
and 346, carried out by such registered non-profit organisation in such
tax year, computed in such manner, as may be prescribed.
Taxable regular income.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.