Income Tax Department

Ministry of Finance, Government of India

Skip to main content
Accessibility Options
Font Size
Saturation
Help

Section 347

Books of account

Section

Section Number

347

Chapter

CHAPTER XVII - Special provisions relating to certain persons

Act

Income-tax Act, 2025

Year

2026

Books of account

4. —Compliances

Books of account.

347. Where the total income of a registered non-profit organisation, without giving effect to the provisions of this Part, exceeds the maximum amount which is not chargeable to income-tax in any tax year, such registered non-profit organisation shall be required to keep and maintain the books of account and other documents in such form and manner and at such place, as may be prescribed.

Footnotes