EaseValueChapter XVII of the Income-tax Act, 2025 contains special provisions for certain persons — most notably charitable and religious trusts and institutions. It covers registration, the requirement to apply income for charitable purposes, the permitted modes of investment, and the exemptions available (with the consequences of breach).
Frequently asked questions
Do charitable trusts pay income tax?
Registered charitable/religious trusts can be exempt if they apply their income to charitable purposes and meet the registration and investment conditions; breaches can withdraw the exemption.
Disclaimer: Educational overview of the Income-tax Act, 2025 (effective 1 April 2026), not professional advice. Confirm your position with our team before acting.
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