The Income Tax Act, 2025 (effective 1 April 2026) introduces a restructured framework for the registration of non-profit organisations, with important implications for entities seeking tax benefits.
The latest Pulse by Pacta issue outlines the provisions relating to registration under the new law, including the requirement to apply for registration, the categories of entities eligible to apply, and the conditions that must be satisfied.
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This edition is a part of a new series on the Income Tax Act, 2025, effective 1 April, 2026. Stay tuned for upcoming editions covering key provisions under the new framework.