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of <h1>Section 335 changes income heads for registered non-profit organisations, altering receipts, property returns and commercial gains treatment</h1> Two versions of section 335 define a registered non-profit organisation's 'regular income' with four heads-charitable activity receipts, returns from property/investments, voluntary contributions, and gains from commercial activities-but differ materially: the Bill used 'receipts' and expressly included 'capital or revenue' property returns, while the enacted Act uses broader 'income,' separates wholly- and part-held property/deposits, omits the 'capital or revenue' phrasing, and reframes commercial gains as those permissible under sections 344-346 (with a new cross-reference to section 332(2)(b)(ii)). These drafting changes shift recognition scope, allocation issues and compliance uncertainty pending related section text and prescribed computation rules.
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