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).
Sections in this topic
§302
Section 302 of the Income-tax Act, 2025 — Legal Representative and Liability of a Deceased Person's Estate
Legal representative
§303
Section 303 of the Income-tax Act, 2025 — Representative Assessee (Trusts, Guardians & Agents)
Representative assessee
§304
Section 304 of the Income-tax Act, 2025 — Liability of Representative Assessee (Trustees, Guardians & Agents)
Liability of representative assessee
§305
Section 305 of the Income-tax Act, 2025 — Right of Representative Assessee to Recover Tax Paid
Right of representative assessee to recover tax paid
§306
Section 306 of the Income-tax Act, 2025 — Who May Be Regarded as Agent of a Non-Resident
Who may be regarded as agent
§307
Section 307 of the Income-tax Act, 2025 — Charge of Tax Where Share of Beneficiaries is Unknown (Discretionary Trusts)
Charge of tax where share of beneficiaries unknown
§308
Section 308 of the Income-tax Act, 2025 — Charge of Tax in Case of Oral Trust
Charge of tax in case of oral trust
§309
Section 309 of the Income-tax Act, 2025 — Computing a Member's Share in AOP / BOI Income
Or body of individuals
§310
Section 310 of the Income-tax Act, 2025 — Share of a Member of an AOP/BOI in Its Income (Successor to Section 86 of the 1961 Act)
Of association or body
§311
Section 311 of the Income-tax Act, 2025 — Charge of Tax on AOPs/BOIs Where Member Shares Are Unknown (Maximum Marginal Rate)
Individuals unknown, etc
§312
Section 312 of the Income-tax Act, 2025 — Executor: Assessment of the Estate of a Deceased Person
Executor
§314
Section 314 of the Income-tax Act, 2025 — Effect of Order of Tribunal or Court in Respect of Business Reorganisation
Effect of order of tribunal or court in respect of business reorganisation
§315
Section 315 of the Income-tax Act, 2025 — Assessment After Partition of a Hindu Undivided Family (HUF)
Assessment after partition of Hindu undivided family
§316
Section 316 of the Income-tax Act, 2025 — Shipping Business of Non-Residents (7.5% Presumptive Tax)
Shipping business of non-residents
§317
Section 317 of the Income-tax Act, 2025 — Assessment of Persons Leaving India
Assessment of persons leaving India
§318
Section 318 of the Income-tax Act, 2025 — Assessment of an AOP / BOI / Artificial Juridical Person Formed for a Particular Event or Purpose
Person formed for a particular event or purpose
§319
Section 319 of the Income-tax Act, 2025 — Assessment of Persons Likely to Transfer Property to Avoid Tax
Assessment of persons likely to transfer property to avoid tax
§320
Section 320 of the Income-tax Act, 2025 — Assessment in Case of Discontinued Business or Profession
Discontinued business
§321
Section 321 of the Income-tax Act, 2025 — Assessment When an Association (AOP) Is Dissolved or Its Business Is Discontinued
Association dissolved or business discontinued
§322
Section 322 of the Income-tax Act, 2025 — Assessment and Tax Recovery from a Company in Liquidation (Liquidator's Duties)
Company in liquidation
§324
Section 324 of the Income-tax Act, 2025 — Charge of Tax in the Case of a Firm
Charge of tax in case of a firm
§325
Section 325 of the Income-tax Act, 2025 — Assessment as a Firm
Assessment as a firm
§326
Section 326 of the Income-tax Act, 2025 — Assessment When Section 325 (Firm Status) Is Not Complied With
Assessment when section 325 not complied with
§327
Section 327 of the Income-tax Act, 2025 — Change in Constitution of a Firm
Change in constitution of a firm
§328
Section 328 of the Income-tax Act, 2025 — Succession of One Firm by Another Firm
Succession of one firm by another firm
§329
Section 329 of the Income-tax Act, 2025 — Joint and Several Liability of Partners for Tax Payable by a Firm
Joint and several liability of partners for tax payable by firm
§330
Section 330 of the Income-tax Act, 2025 — Assessment When a Firm Is Dissolved or Business Discontinued
Firm dissolved or business discontinued
§332
Section 332 of the Income-tax Act, 2025 — Application for Registration of a Non-Profit Organisation (Charitable Trust/Institution)
Application for registration
§333
Section 333 of the Income-tax Act, 2025 — Switching Over of Exemption Regimes for Non-Profit Organisations
Section 333
§334
Section 334 of the Income-tax Act, 2025 — Tax on Income of a Registered Non-Profit Organisation
Tax on income of registered non-profit organisation
§335
Section 335 of the Income-tax Act, 2025 — Regular Income of a Registered Non-Profit Organisation (RNPO)
Regular income
§336
Section 336 of the Income-tax Act, 2025 — Taxable Regular Income of a Registered Non-Profit Organisation (RNPO) and the 85% Application Rule
Section 336
§337
Section 337 of the Income-tax Act, 2025 — Specified Income of a Registered Non-Profit Organisation (Taxed at 30%)
Specified income
§338
Section 338 of the Income-tax Act, 2025 — Income Not to Be Included in Regular Income of a Non-Profit Organisation
Income not to be included in regular income
§339
Section 339 of the Income-tax Act, 2025 — Corpus Donation to a Registered Non-Profit Organisation
Corpus donation
§340
Section 340 of the Income-tax Act, 2025 — Deemed Corpus Donation for Renovation or Repair of Notified Places of Worship
Deemed corpus donation
§341
Section 341 of the Income-tax Act, 2025 — Application of Income by a Non-Profit Organisation
Application of income
§342
Section 342 of the Income-tax Act, 2025 — Accumulated Income of a Non-Profit Organisation (Trusts & NGOs)
Accumulated income
§343
Section 343 of the Income-tax Act, 2025 — Deemed Accumulated Income (15% Statutory Accumulation for Trusts & NPOs)
Deemed accumulated income
§344
Section 344 of the Income-tax Act, 2025 — Business Undertaking Held as Property of a Non-Profit Organisation
Business undertaking held as property
§345
Section 345 of the Income-tax Act, 2025 — Restriction on Commercial Activities by a Registered Non-Profit Organisation
Restriction on commercial activities by a registered non-profit organisation
§346
Section 346 of the Income-tax Act, 2025 — Restriction on Commercial Activities of GPU (General Public Utility) Non-Profit Organisations
Carrying out advancement of any other object of general public utility
§349
Section 349 of the Income-tax Act, 2025 — Return of Income of a Registered Non-Profit Organisation (NPO / Charitable Trust)
Return of income
§350
Section 350 of the Income-tax Act, 2025 — Permitted Modes of Investment for a Non-Profit Organisation (Schedule XVI)
Permitted modes of investment
§351
Section 351 of the Income-tax Act, 2025 — Specified Violation Leading to Cancellation of a Non-Profit Organisation's Registration
Specified violation
§352
Section 352 of the Income-tax Act, 2025 — Tax on Accreted Income (Exit Tax on Non-Profit Organisations)
Tax on accreted income
§353
Section 353 of the Income-tax Act, 2025 — Other Violations by a Non-Profit Organisation (Trusts & Charitable Institutions)
Other violations
§354
Section 354 of the Income-tax Act, 2025 — Application for Approval to Receive Tax-Deductible Donations (Successor to Section 80G)
Application for approval for purpose of section 133(1)(b)(ii)
§355
Section 355 of the Income-tax Act, 2025 — Interpretation (Definitions for the Registered Non-Profit Organisation Chapter)
Interpretation
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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