Income Tax Law
Income-tax Act, 2025 · CHAPTER XVII — Special provisions relating to certain persons
Section 347Books of account
Income-tax Act, 2025 (30 of 2025)
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, such registered non-profit organisation shall be required to keep and maintain the books of account and other documents in such form and manner and at such place, as may be prescribed.
Referenced by
Rule 187 Books of account and other documents to be kept and maintained by a registered non-profit organisation