This document provides a comparative overview of the Income Tax Act, 1961, and the proposed Income Tax Bill, 2025, specifically concerning Non-Profit Organisations (NPOs). It highlights significant changes in terminology, structural consolidation, and compliance expectations under the new bill, aiming for greater clarity and efficiency. The PDF is useful for NPOs seeking to understand the upcoming legislative reforms and adapt their structures and operations accordingly.
Article on Non Profit Institutions with Brief Comparision of Existing Provisions under Income Tax Act 1961 with the Proposed Law in Income Tax Bill 2025. #pdf