Income-tax Act, 2025

Application for registration - Section 332

B. Special provisions for registered non-profit organisation

1. Registration

Application for registration.

332. (1) The following persons may, for claiming benefits under this Part as a registered non-profit organisation, make an application for registration in such form and manner, as may be prescribed, to the Principal Commissioner or Commissioner:

(a) a public trust; or

(b) a society registered under the Societies Registration Act, 1860 (21 of 1860), or under any law in force in India; or

(c) a company registered under section 8 of the Companies Act, 2013 (18 of 2013) or the companies registered under section 25 of the Companies Act, 1956 (1 of 1956) and deemed to have been registered in pursuance of section 465(2)(g) of the Companies Act, 2013 (18 of 2013); or

(d) a University established by law or any other educational institution affiliated thereto or recognised by the Government; or

(e) an institution financed wholly or in part by the Government or a local authority; or

(f) any person as referred to in Schedule III (Table: Sl. No. 27) to (Table: Sl. No. 29) and (Table: Sl. No. 36) and in 64[Schedule VII (Table: Sl. Nos. 17 to 19)] and (Table: Sl. No. 42); or

(g) any other person notified by the Board in this behalf.

(2) A person referred to in sub-section (1) shall be eligible for registration, if

(a) such person is constituted or registered or incorporated in India for carrying out one or more charitable purposes, as referred to in section 2(23) or one or more public religious purposes; and

(b) the properties of such person are held for the benefit of the general public under an irrevocable trust

(i) wholly for charitable or religious purposes in India; or

(ii) partly for charitable or religious purposes in India, if such person was constituted or registered or incorporated prior to the commencement of the Income-tax Act, 196 .... To read the full section download the app from Google Play store