Income-tax Act, 2025

Books of account - Section 347

4. Compliances

Books of account.

347. 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. .... To read the full section download the app from Google Play store