Violations, Registration Cancellation, and Tax Consequences for RNPOs

Income Tax Act
1

What happens when a Registered Non-Profit Organisation (RNPO) fails to meet the conditions required to retain its tax-exempt status?

In the sixth issue of Pacta’s seven-part series on the Income Tax Act, 2025, the issue looks at the consequences that may follow different forms of non-compliance.

This issue covers:

  • specified violations that may lead to cancellation of an RNPO’s registration;
  • other violations that can result in loss of exemption for a particular tax year; and
  • tax on accreted income, including the circumstances in which this additional tax may apply.

Read the full issue: https://www.pacta.in/post/rnpo-tax-consequences-under-income-tax-act-2025

Catch up on the previous issues in the series:
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 a Registered Non-profit Organisation (RNPO) under the Income Tax Act, 2025

Part 5: Compliance Requirements Applicable to an RNPO