Restriction on commercial activities by a registered non-profit organisation
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
No registered non-profit organisation, other than a registered non-profit organisation, carrying out advancement of any other object of general public utility, shall 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.
