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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XVII SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
B.—Special provisions for registered non-profit organisation
3.––Commercial activities by registered non-profit organisation
Section 344 of Income Tax Act - Business undertaking held as property
Section 346 of Income Tax Act - Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility
Section 345 of Income Tax Act - Restriction on commercial activities by a registered non-profit rganisation
