Section 332 Amended: Certain Funds Exempted from NPO Registration from April 2026

Last updated: 07 February 2026


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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