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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax on non-profit income: specified receipts taxed at a set rate, other receipts taxed under general rules.</h1> Tax on income of a registered non-profit organisation is calculated as an aggregate: an amount on specified income at the specified rate, plus amounts on taxable regular income and any residual income at the rates applicable under the Act; the Chapter's provisions apply notwithstanding contrary provisions elsewhere in the Act, except for certain specified exceptions.

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