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        Income Tax

        Section 337 - Specified income

        Income-tax Act, 2025
        Part 2.
        Income of registered non-profit organisation

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        Specified income: taxable events for registered non-profit organisations include prohibited donations, misapplied funds, and improper investments. Section 337 lists categories of specified income of a registered non-profit organisation that are taxable and the tax years for inclusion, covering anonymous donations (with exclusions and a threshold), income applied for related persons' benefit, prohibited foreign applications, investments contrary to section 350, deemed corpus violations under section 340, misapplication or improper handling of accumulated income under sections 341-342, transfers to other registered non-profits, Assessing Officer determinations under section 344, and fair market value of improperly held assets.
                  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.

                        Specified income: taxable events for registered non-profit organisations include prohibited donations, misapplied funds, and improper investments.

                        Section 337 lists categories of specified income of a registered non-profit organisation that are taxable and the tax years for inclusion, covering anonymous donations (with exclusions and a threshold), income applied for related persons' benefit, prohibited foreign applications, investments contrary to section 350, deemed corpus violations under section 340, misapplication or improper handling of accumulated income under sections 341-342, transfers to other registered non-profits, Assessing Officer determinations under section 344, and fair market value of improperly held assets.


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