This book is a structural and analytical commentary on the law governing Indian non-profit organisations under the Income-tax Act 2025, as amended by the Finance Act 2026. The 7th Edition has been fully rewritten around Part B of Chapter XVII (Sections 332 to 355), with every operative provision walked through in statutory sequence and mapped to its counterpart under the Income-tax Act 1961. The volume engages with the Income-tax Rules 2026, Schedule XVI on permissible modes of investment, and the redesigned Form 104 to Form 114 architecture, including a clause-wise practical guide to Form 112 (the unified audit report) across its 43 numbered clauses and Schedules A to ZL. Authored by Dr Manoj Fogla, CA. Suresh Kumar Kejriwal and CA. Tarun Kumar Madaan—who together bring over three decades of practice in the charitable and voluntary sector—the volume is designed as the working reckoner for the complete life cycle of a registered non-profit organisation under the new statute.
