TaxTMI 
TaxTMI 
Books of account and other documents to be kept and maintained by a registered non-profit organisation
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....ounter foils of machine numbered or otherwise serially numbered receipts issued by the assessee; or (v) original bills wherever issued to the person and receipts in respect of payments made by the person; or (vi) any other book that may be required to be maintained in order to give a true and fair view of the state of affairs of the person and explain the transactions effected; (b) books of account, as referred to in clause (a) for business undertaking referred in section 344; (c) books of account, as referred to in clause (a) for business carried on by the assessee other than the business undertaking referred in section 344; (d) other documents for maintaining - (i) record of all the pr....
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....come accumulated or set apart as per the provisions of section 342(1) which has not been applied or deemed to be applied containing details of the purpose for which such income has been accumulated; (VI) money invested or deposited in the forms and modes referred to in section 350; and (VII) money invested or deposited in the forms and modes other than those referred to in section 350; (iv) record of the following, out of the income of the person of any tax year preceding the current tax year:- (I) application out of the income accumulated or set apart containing details of year of accumulation, amount of application during the tax year out of such accumulation, name and address of the person to whom any ....
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....nt is made and the object for which such application is made; (III) amount credited or paid towards corpus to any registered non-profit organisation, out of such donation received during the tax year containing details of their name, address, Permanent Account Number and the object for which such credit or payment is made; (IV) the forms and modes referred to in section 350 in which such voluntary contribution, received during the tax year, is invested or deposited; (V) money invested or deposited in the forms and modes other than those referred to in section 350 in which such donation, received during the tax year, is invested or deposited; (VI) application out of such donation, received during any tax y....
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....ails of name of the donor, address, Permanent Account Number (if available) and Aadhaar number (if available); (II) donation received during any tax year preceding the tax year, treated as corpus during the tax year, containing details of name of the donor, address, Permanent Account Number (if available) and Aadhaar number (if available); (III) application out of such donation referred to in items (I) and (II) containing details of amount of application, name and address of the person to whom any credit or payment is made and the object for which such application is made; (IV) amount credited or paid towards corpus to any registered non-profit organisation, out of such donation received during the tax year contai....
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....an or borrowing, amount and date of repayment, name of the person from whom was loan taken, address of lender, Permanent Account Number and Aadhaar number (if available) of the lender; (II) application out of such loan or borrowing containing details of amount of application, name and address of the person to whom any credit or payment is made and the object for which such application is made; (III) application out of such loan or borrowing, received during any tax year preceding the tax year, containing details of amount of application, name and address of the person to whom any credit or payment is made; and (IV) repayment of such loan or borrowing (which was applied during any preceding tax year and not claimed....