Regular income of any tax year of a registered non-profit organisation means––(a)income from any charitable or religious activity, for which such non- profit organisation is registered, carried out by it in such tax year;(b)income other than income covered in clause (e), derived from any property, deposit or investment held wholly for charitable or religious purposes by such registered non-profit organisation in such tax year;(c)income other than income covered in clause (e), derived from any property, deposit or investment held in part for charitable and religious purposes by such registered non-profit organisation as referred in section 332(2)(b)(ii) in such tax year;(d)voluntary contributions received by such registered non-profit organisation in such tax year; and(e)gains of any commercial activity permissible under sections 344, 345 and 346, carried out by such registered non-profit organisation in such tax year, computed in such manner, as may be prescribed.[Similar to Section 11, Section 12, Section 13, Section 115BBC and Section 115BBI from The Income Tax Act, 1961. ]
