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Income-tax Act Section 347
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The Income-tax Act, 2025

Section 347 Books of account

Chapter
XVII · Special Provisions Relating to Certain Persons
Part
4.––Compliances
Where the total income of a registered non-profit organisation, without giving effect to the provisions of this Part, exceeds the maximum amount which is not chargeable to income-tax in any tax year, such registered non-profit organisation shall be required to keep and maintain the books of account and other documents in such form and manner and at such place, as may be prescribed.