Income Tax Law
Act 2025/ CHAPTER XVII/ § 349
Income-tax Act, 2025 · CHAPTER XVII — Special provisions relating to certain persons

Section 349Return of income

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, 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).
This section refers to
§ 263 Return of income.
§ 263 Return of income.
Referenced by
§ 353(1)
§ 353(1)(c)
Rule 158 Application for allotment of a Permanent Account Number
Rule 164 Forms, eligibility, verification etc. in respect of return of income