Bare ActsIncome-tax Act, 2025

Section 339

Corpus donation.--

Amendment status not verified — confirm the current text below against the official source.

Corpus donation means any donation made with a specific direction by the donor that it shall form part of the corpus of the registered non-profit organisation provided that such donation is invested or deposited in any of the modes permitted under section 350 maintained specifically for such corpus.

Section 339 – Income-tax Act, 2025 | DailyLaw.ai