Taxable Regular income - Section 336 (New) / Section 11(1) (Old)

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....income of a registered non-profit organisation that becomes taxable after taking into account the statutory requirement for application or accumulation of income for charitable or religious purposes. The provision operates on an 85% application / accumulation framework. Section 336(a) - Where 85% or More is Applied or Accumulated Where 85% or more of the regular income of the registered n....

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....lating to registered non-profit organisations. Comparative Analysis: Section 11 of the Income-tax Act, 1961 vs. Section 336 of the Income-tax Act, 2025 Particulars Section 11 of Income-tax Act, 1961 Section 336 of Income-tax Act, 2025 Basic exemption mechanism Section 11 provides exemption to income derived from property held under trust wholly for charitable or re....

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....igious purposes. Section 341 governs application of income, while section 336 uses the amount so applied in determining taxable regular income. Accumulation Section 11(2) permits accumulation of income subject to the prescribed statutory conditions. Section 342 governs accumulation, and section 336 recognises such permissible accumulation while determining taxable regular i....