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of <h1>Non-profits must file income returns if total income exceeds non-taxable threshold, per section 263(1)(a)(iii) of the 2025 Income Tax Bill.</h1> Where a registered non-profit organization's total income surpasses the non-taxable threshold in any tax year, it must file a return of income for that year. This requirement is in accordance with section 263(1)(a)(iii) and must be completed within the time frame specified in sub-section (1)(b) of the same section, as outlined in the Income Tax Bill, 2025.
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