Exemption eligibility changes when nonprofit registration switches, causing prior schedule-based exemptions to cease upon new registration.

Most exclusions in section 11 will not exclude income of a registered non-profit from total income except specified serial entries in Schedule II, Schedule III and Schedule VII. Registration ceases on notification under certain Schedule III or VII entries or from April 1 for specified Schedule VII entries. A person whose registration ceases may reapply, but the prior notification or exemption ends when the new registration is granted and the organisation cannot thereafter claim exemption under those same schedule entries.

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