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[Cites 0, Cited by 0] [Section 351] [Entire Act]

Union of India - Subsection

Section 351(1) in The Income Tax Act, 2025

(1)The following shall constitute specified violation by a registered non-profit organisation:––
(a)where any income of the registered non-profit organisation has been applied, other than for its objects; or
(b)it carries out any commercial activity in contravention of the provisions of section 345 or 346; or
(c)where it has applied any part of its total income for private religious purposes, which does not enure for the benefit of the public; or
(d)where a registered non-profit organisation, created or established after the commencement of this Act for charitable purpose, has applied any part of its income for the benefit of any particular religious community or caste other than the Scheduled Castes or the Scheduled Tribes or backward classes or women and children; or
(e)where any activity being carried out by the registered non-profit organisation is not genuine or is not being carried out in accordance with all or any of the conditions subject to which it was registered; or
(f)the registered non-profit organisation has not complied with the requirements of any other law as referred under section 332(7)(a) and the order, direction or decree, holding that such non-compliance has occurred, has either not been disputed, or has attained finality; or
(g)the application referred to in section 332(1) contains any false or incorrect information.