Return-filing threshold for registered non-profit organisations requires filing when income exceeds the tax-free limit within prescribed timelines. Registered non-profit organisations must furnish a return where total income, computed without giving effect to the relevant Part, exceeds the maximum ... Summary
Return-filing threshold for registered non-profit organisations requires filing when income exceeds the tax-free limit within prescribed timelines.
Registered non-profit organisations must furnish a return where total income, computed without giving effect to the relevant Part, exceeds the maximum amount not chargeable to income-tax. Filing must comply with section 263(1)(a)(iii) and section 263(2), within the time allowed under section 263(1)(c). The earlier regime covered charitable or religious trusts and institutions, with income computed without applying sections 11 and 12.
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