Section 339 of Income Tax Act, 2025 : Corpus donation..

Corpus donation means any donation made with a specific direction by the donor that it shall form part of the corpus of the registered non-profit organisation where such donation is invested or deposited in any of the modes permitted under section 350 maintained specifically for such corpus.

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Advocate Shruti Goyal Advocate
Advocate Shruti Goyal is a legal expert specializing in corporate law and compliance. She writes to simplify legal topics for businesses and individuals alike.