Books of account
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
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 prescribed.