RULE 182 INCOME-TAX RULES 2026
Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346.
182. For the purposes of section 335(e), gains of any commercial activity permissible under sections 344, 345 and 346, carried out by a registered non-profit organisation for a tax year, shall be computed in the following manner: —
| (a) | such commercial activity shall be treated as if it is entity separate from the registered non-profit organisation; | |
| (b) | separate books of account are maintained for such activities; and | |
| (c) | gains from such commercial activity during the tax year shall be computed as per the provisions of Part D of Chapter IV of the Act. |
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