Income Tax Department

Ministry of Finance, Government of India

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Section 339

Corpus donation

Section

Section Number

339

Chapter

CHAPTER XVII - Special provisions relating to certain persons

Act

Income-tax Act, 2025

Year

2026

Corpus donation

Corpus donation.

339. 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.

Footnotes