Where the total income of a registered non-profit organisation, withoutvgiving effect to the provisions of this Part, exceeds the maximum amount which is not chargeable to income-tax in any tax year, it shall furnish the return of income for such tax year as per the provisions of section 263(1)(a)(iii), within the time limit allowed under […]

(1) The modes of investing or depositing the money under this Part, shall be such as specified in Schedule XVI.(2) The modes of investing or depositing money under this Part, other than the modes specified in Schedule XVI, shall be specified by the Central Government, by notification.

(1) The following shall constitute specified violation by a registered non-profit organisation:––(a) where any income of the registered non-profit organisation has been applied, other than for its objects; or(b) it carries out any commercial activity in contravention of the provisions of section 345; or(c) where it has applied any part of its total income for

(1) Every specified person shall, in addition to the income-tax chargeable in respect of his total income, be liable to pay additional income-tax on accreted income at the maximum marginal rate in any of the cases specified in column B of the Table in sub-section (5).(2) The Assessing Officer shall compute the accreted income on

(1) Where any registered non-profit organisation––(a) fails to maintain books of account under section 347; or(b) fails to get books of account audited under section 348; or(c) fails to furnish its return of income under section 349; or(d) any registered non-profit organisation, carrying out advancement of any other object of general public utility, carries out

(1) A registered non-profit organisation or a person referred to in Schedule III (Table: Sl. No. 1) may, for the purpose of section 133(1)(b)(ii), make an application for approval in such form and manner, as prescribed, to the PrincipalCommissioner or Commissioner, subject to the following conditions:––(a) it is not expressed to be for the benefit

In this Part,––(a) “anonymous donation” means any voluntary contribution referred to in section 2(49)(c), where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution and such other particulars, as prescribed;(b) “approval” means an approval under the second proviso to section

(1) Any assessee, aggrieved by any of the following orders of an Assessing Officer (below the rank of Joint Commissioner) may appeal to the Joint Commissioner (Appeals) against––(a) an order being an intimation under section 270(1) or 399(1), where the assessee objects to the making of adjustments; or(b) an order under section 270(10) or 271,

Any assessee or any deductor or any collector, aggrieved by any of thefollowing orders, may appeal to the Commissioner (Appeals) against—(a) an order passed by a Joint Commissioner under section 231(4)(b);(b) an order against the assessee where the assessee denies his liability to be assessed under this Act; or(c) an order being an intimation under

(1) Every appeal under this Chapter shall be in such form and verified in such manner, as prescribed.(2) An appeal, referred in sub-section (1), made to the Commissioner Appeals) or to the Joint Commissioner (Appeals), shall be accompanied by a fee of—(a) two hundred and fifty rupees, where the total income of the assessee as computed