While computing the regular income of a registered non-profit organisation, the following income shall not be included:––(a)income applied outside India, where the Board, by general or special order, directs that such income shall not be so included in its total income in case of a registered non-profit organisation––(i)created before the 1st April, 1952 for charitable or religious purposes; or(ii)created on or after the 1st April, 1952 for charitable purposes where such application of income outside India tends to promote international welfare in which India is interested;(b)the corpus donation received by the registered non-profit organisation under section 339.[Similar to Section 11, Section 12, Section 13, Section 115BBC and Section 115BBI from The Income Tax Act, 1961. ]
