https://www.taxtmi.com/acts?id=51900 Definitions establish operative terms for registered non-profit organisations: "anonymous donation" lacks prescribed donor identity records; "donation" is any voluntary contribution received by a registered non-profit organisation; "commercial activity" comprises any trade, business or service for consideration; "related person" includes founders, significant contributors, trustees, relatives and concerns with a substantial interest; "specified person" and "specified asset" identify assets acquired or transferred in specified pre- or post-registration periods; "residual income" is total income before applying this Part less regular and specified income. en-us Thu, 14 Aug 2025 17:56:15 +0530 Sat, 31 Jan 2026 13:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51900 Definitions establish operative terms for registered non-profit organisations: "anonymous donation" lacks prescribed donor identity records; "donation" is any voluntary contribution received by a registered non-profit organisation; "commercial activity" comprises any trade, business or service for consideration; "related person" includes founders, significant contributors, trustees, relatives and concerns with a substantial interest; "specified person" and "specified asset" identify assets acquired or transferred in specified pre- or post-registration periods; "residual income" is total income before applying this Part less regular and specified income. Act-Rules Income Tax Thu, 14 Aug 2025 17:56:15 +0530 https://www.taxtmi.com/acts?id=51900