Non-profit registration requires timely applications, eligibility verification, and renewal compliance, with accreted-income tax consequences for uncondoned defaults.

Section 332 governs registration of eligible non-profit organisations carrying out charitable or public religious purposes and holding property for general public benefit under an irrevocable trust. It prescribes separate application categories for initial, provisional, renewal, inoperative-registration and object-modification cases, with corresponding filing deadlines and registration validity periods. Delay may be condoned for reasonable cause. Specified smaller organisations may obtain extended registration validity, while uncondoned failure to make required applications may trigger tax on accreted income. Registration decisions may follow inquiries into activities, objects and material legal compliance, with a hearing required before adverse action.

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