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specified violation by a registered non-profit organisation:— (a)   where any income...non-profit organisation, created or established after the commencement of this...

Irrespective of anything contained in any other provision of this Act, where a firm...interest, salary, bonus, commission or remuneration shall not be chargeable to...

(a); or (ii)   the tax year in which the extension of the undertaking is completed...any other provision of this Act for the same or any other...

this Act or an agreement entered into under section 159, which may be required in...Commissioner or Deputy Director or Assistant Commissioner or...