Section 362 Income Tax Act 2025 Appeals to Appellate Tribunal. 362. (1) Any assessee, aggrieved by any of the following orders, may appeal to the Appellate Tribunal against such order— (a) an order passed under this Act, by a Commissioner (Appeals) or a Joint Commissioner (Appeals); or (b) an order passed by a Principal Commissioner or… Read More »
Section 361 Income Tax Act 2025 2.-Appeals to Appellate Tribunal. Appellate Tribunal. 361. (1) The Central Government shall constitute an Appellate Tribunal consisting of as many Judicial and Accountant Members as it thinks fit, to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act. (2) Irrespective of anything contained in… Read More »
Section 348 Income Tax Act 2025 Audit. 348. 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, the accounts of such registered non-profit organisation for that tax year shall be audited by… Read More »
Section 352 Income Tax Act 2025 Tax on accreted income. 352. (1) Every specified person shall, in addition to the income-tax chargeable in respect of his total income, be liable to pay additional income-tax on accreted income at the maximum marginal rate in any of the cases specified in column B(i) and (ii) of the Table… Read More »
Section 351 Income Tax Act 2025 5. -Violations Specified violation. 351. (1) The following shall constitute specified violation by a registered non-profit organisation:— (a) where any income of the registered non-profit organisation has been applied, other than for its objects; or (b) it carries out any commercial activity in contravention of the provisions of section 345 or 346; or… Read More »
Section 350 Income Tax Act 2025 Permitted modes of investment. 350. (1) The modes of investing or depositing the money under this Part, shall be such as specified in Schedule XVI. (2) The modes of investing or depositing money under this Part, other than the modes specified in Schedule XVI, shall be specified by the Central… Read More »
Section 349 Income Tax Act 2025 Return of income. 349. 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, it shall furnish the return of income for that tax year as per the… Read More »
TDS payment due date for march 2026 TDS payment due date for march 2026 For tax deducted at source (TDS) in the month of March 2026, the payment due dates depend on the type of deductor: Non-Government Deductors: The due date for depositing TDS is 30th April 2026. Government Deductors: Payment via Challan: The due… Read More »
Section 346 Income Tax Act 2025 Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility. 346. No registered non-profit organisation, carrying out advancement of any other object of general public utility, shall carry out any commercial activity unless,— (a) such commercial activity is undertaken in the… Read More »
Section 318 Income Tax Act 2025 10. -Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose. 318. (1) Irrespective of anything contained in the section 4, where it… Read More »