§ 336
Chapter XVII — Special Provisions Relating To Certain Persons
Taxable regular income
Income-tax Act, 2025
For a registered non‑profit, the taxable regular income for a tax year is calculated as follows:
- If at least 85% of the year’s regular income is spent on charitable or religious purposes (or set aside under the relevant sections), the taxable amount is nil.
- Otherwise, the taxable amount equals 85% of the regular income, reduced by the portion actually applied or accumulated for charitable or religious purposes.
📜 Official text of the section +
336. The taxable regular income of a registered non-profit organisation for any
tax year shall be—
( a) nil, where 85% or more of the regular income of such tax year has
been applied as per provisions of section 341 or accumulated under
section 342 for charitable or religious purposes, in such tax year as per
the provisions of this Part; and
( b) in any other case, 85% of the regular income for such tax year as reduced
by its application for charitable or religious purposes as per provisions
of section 341 or accumulation thereof under section 342 in such tax
year as per the provisions of this Part.
Specified income.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.