Section 345 Income Tax Act 2025
Restriction on commercial activities by a registered non-profit organisation.
345. A registered non-profit organisation (other than a registered non-profit organisation mentioned in section 346) shall not carry out any commercial activity unless—
| (a) | such commercial activity is incidental to the attainment of the objectives of the registered non-profit organisation; and |
| (b) | separate books of account are maintained for such activities. |