Mera Samvidhaan All of Income-tax Act, 2025

Chapter XVII · Special Provisions Relating to Certain Persons

345Restriction on commercial activities by a registered non-profit organisation.

Section 345 · Chapter XVII · B.—Special provisions for registered non-profit organisation — 3.—Commercial activities by registered non-profit organisation · page 410 of the Act

A registered non-profit organisation (other than a registered non-profit organisation mentioned in section 346) shall not carry out any commercial activity unless—

(a) such commercial activity is incidental to the attainment of the objectives of the registered non-profit organisation; and

(b) separate books of account are maintained for such activities.

Other provisions that mention Section 345

Section 345 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.