Non-profit registration requires timely applications, verified charitable purposes, and compliance, with accreted-income tax for unexcused defaults.

Section 332 establishes registration for eligible public trusts, societies, section 8 companies, specified educational and government-financed institutions, and other notified persons. Eligibility requires Indian constitution, registration or incorporation for charitable or public religious purposes, with property held for general public benefit under an irrevocable trust. Application routes address initial provisional registration, post-commencement registration, renewal, restoration after a regime switch, and non-conforming object changes. The Principal Commissioner or Commissioner may inquire into genuineness and material legal compliance, must give a hearing before specified adverse action, and may condone delay for reasonable cause. Untimely uncondoned applications in specified cases attract tax on accreted income.

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