In the fifth issue of Pacta’s seven-part series on the Income Tax Act, 2025, the issue looks at the compliance requirements applicable to Registered Non-Profit Organisations (RNPOs).
This issue covers:
• When books of account, audit, and return filing requirements apply
• Records and supporting documents to be maintained by RNPOs
• Audit and return filing obligations
• Funds that must be invested or deposited in permitted modes
• How these requirements fit together under the Act
Read the full issue here.
Read:
Part 1: Registration of Non-Profit Organisations under the Income Tax Act, 2025
Part 2: Classification of Income of Registered Non-profit Organisations (RNPOs) under the Income Tax Act, 2025
Part 3: Application of Income of RNPO: What Expenditure Qualifies as Application of Income Towards RNPO’s Charitable/Religious Purposes
Part 4: What Commercial Activities Are Permitted for an RNPO under the Income Tax Act, 2025