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of <h1>Income Tax Bill 2025: Clause 347 requires non-profits above income threshold to maintain specific financial records.</h1> Clause 347 of the Income Tax Bill, 2025, mandates that registered non-profit organizations whose total income surpasses the non-taxable threshold in any tax year must maintain books of account and other relevant documents. These records must be kept in a prescribed form, manner, and location as outlined by the legislation.
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