§ 349
Chapter XVII — Special Provisions Relating To Certain Persons
Return of income
Income-tax Act, 2025
If a registered non‑profit organisation's total income in a tax year exceeds the exemption threshold, it must file an income‑tax return for that year.
The return must be filed in the manner prescribed under section 263(1)(a)(iii) and (2), and it must be submitted within the time limit specified in section 263(1)(c) or section 263(4).
📜 Official text of the section +
349. Where the total income of a registered non-profit organisation, without giving
effect to the provisions of this Part, exceeds the maximum amount which is
not chargeable to income-tax in any tax year, it shall furnish the return of income
for that tax year as per the provisions of section 263(1)( a)(iii) and (2), within the
time limit allowed under section 263(1)(c) 65[or 263(4)].
Permitted modes of investment.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.