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Indian Income Tax Act, 2025
Chapter XVII ‐ B‐4
Special Provisions relating to certain Persons
Special Provisions for Registered non-profit organisation ‐ Compliances
Section No.
Particulars
IT Act, 1961
Section No.
if any
347
Books of account
12A
348
Audit
12A
349
Return of income
12A
350
Permitted modes of investment
13
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