Income-tax Rules, 2026

Rule 182Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

For the purposes of section 335(e), gains of any commercial activity permissible under sections 344, 345 and 346, carried out by a registered non-profit organisation for a tax year, shall be computed in the following manner: —

(a)such commercial activity shall be treated as if it is entity separate from the registered non-profit organisation;

(b)separate books of accounts are maintained for such activities; and

(c)gains from such commercial activity during the tax year shall be computed as per the provisions of Part D of Chapter IV of the Act.

This rule refers to

§ 335 Regular income

§ 344 Business undertaking held as property

§ 345 Restriction on commercial activities by a registered non-profit organisation

§ 346 Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility

§ 344 Business undertaking held as property

§ 345 Restriction on commercial activities by a registered non-profit organisation

§ 346 Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility