https://www.taxtmi.com/acts?id=53493 Registered non-profit organisations required to maintain books and documents under section 347 must keep specified records for accounts, income, application of income, accumulations, corpus donations, loans, properties, and related-person transactions. The records may be maintained in written, electronic, digital, printout or other electromagnetic form, generally at the registered office, or at another place in India by management resolution with written intimation to the Assessing Officer within seven days. The records must be preserved for six years from the end of the relevant tax year, and longer where an assessment is reopened until it becomes final. en-us Fri, 20 Mar 2026 18:24:25 +0530 Tue, 07 Apr 2026 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53493 Registered non-profit organisations required to maintain books and documents under section 347 must keep specified records for accounts, income, application of income, accumulations, corpus donations, loans, properties, and related-person transactions. The records may be maintained in written, electronic, digital, printout or other electromagnetic form, generally at the registered office, or at another place in India by management resolution with written intimation to the Assessing Officer within seven days. The records must be preserved for six years from the end of the relevant tax year, and longer where an assessment is reopened until it becomes final. Act-Rules Income Tax Fri, 20 Mar 2026 18:24:25 +0530 https://www.taxtmi.com/acts?id=53493