Quick Summary
The Finance Bill, 2026 has proposed an important clarification in the registration framework for non-profit organisations (NPOs) by amending Section 332(1)(f) of the Income-tax Act, 2025. The amendment seeks to remove specific funds from the requirement of mandatory registration, aligning the new NP
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FAQ :
Section 332(1)(f) has been amended to remove certain funds from the requirement of mandatory NPO registration.
The amendment will take effect from 1 April 2026 and will apply to the Tax Year 2026-27 and all subsequent tax years.
Funds and institutions referred to in Schedule VII (Table: Sl. No. 10 to Sl. No. 16) are now exempted from NPO registration.
The amendment was made to remove ambiguity and ensure consistency with the Income-tax Act, 1961, by exempting entities that were historically not required to register.
Affected organisations will continue to enjoy their exemption status without needing to undergo the NPO registration process, significantly reducing their compliance burden.
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