https://www.taxtmi.com/manuals?id=1228 Corpus donations received by a registered non-profit organisation qualify only where the donor specifically directs that the donation forms part of the corpus, the amount is invested or deposited through a permitted mode, and the investment or deposit is maintained specifically for that corpus. Qualifying corpus donations are excluded from regular income computation. The framework also addresses impermissible corpus investments and conditions relating to deemed corpus. en-us Mon, 28 Sep 2015 10:39:00 +0530 Fri, 25 Sep 2026 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1228 Corpus donations received by a registered non-profit organisation qualify only where the donor specifically directs that the donation forms part of the corpus, the amount is invested or deposited through a permitted mode, and the investment or deposit is maintained specifically for that corpus. Qualifying corpus donations are excluded from regular income computation. The framework also addresses impermissible corpus investments and conditions relating to deemed corpus. Manuals Income Tax Mon, 28 Sep 2015 10:39:00 +0530 https://www.taxtmi.com/manuals?id=1228