Non-profit return filing requires registered organisations crossing the pre-exemption income threshold to file within prescribed statutory timelines.

Section 349 requires a registered non-profit organisation to furnish a return where its total income, computed before giving effect to the special non-profit regime, exceeds the maximum amount not chargeable to income-tax. The return must be furnished in accordance with section 263(1)(a)(iii) and section 263(2), within the time allowed under section 263(1)(c). The threshold is determined on pre-regime income rather than income after applying special non-profit provisions.

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