Mera Samvidhaan All of Income-tax Act, 2025

Chapter XVII · Special Provisions Relating to Certain Persons

339Corpus donation.

Section 339 · Chapter XVII · B.—Special provisions for registered non-profit organisation — 2.—Income of registered non-profit organisation · page 404 of the Act

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 provided that such donation is invested or deposited in any of the modes permitted under section 350 maintained specifically for such corpus.

Other provisions that mention Section 339

Section 339 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.