https://www.taxtmi.com/manuals?id=2497 Section 354 creates an approval regime for registered non-profit organisations and specified persons under the donor-deduction framework. Applicants must be established in India for charitable purposes, avoid benefits confined to a particular religious community or caste, cap religious expenditure at 5% of total income, restrict non-charitable asset transfers, maintain accounts, report donations, file corrections, and issue donor certificates. Initial applicants without commenced activities receive provisional approval; regular approvals and renewals depend on prescribed application timelines, inquiry into genuine activities and material legal compliance, and procedural hearing safeguards before adverse action. en-us Thu, 16 Mar 2023 15:40:00 +0530 Wed, 30 Sep 2026 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2497 Section 354 creates an approval regime for registered non-profit organisations and specified persons under the donor-deduction framework. Applicants must be established in India for charitable purposes, avoid benefits confined to a particular religious community or caste, cap religious expenditure at 5% of total income, restrict non-charitable asset transfers, maintain accounts, report donations, file corrections, and issue donor certificates. Initial applicants without commenced activities receive provisional approval; regular approvals and renewals depend on prescribed application timelines, inquiry into genuine activities and material legal compliance, and procedural hearing safeguards before adverse action. Manuals Income Tax Thu, 16 Mar 2023 15:40:00 +0530 https://www.taxtmi.com/manuals?id=2497