{"id":31095,"date":"2026-01-26T14:58:54","date_gmt":"2026-01-26T09:28:54","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=31095"},"modified":"2026-01-26T16:05:09","modified_gmt":"2026-01-26T10:35:09","slug":"registered-non-profit-organisation-under-income-tax-act-2025","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/registered-non-profit-organisation-under-income-tax-act-2025\/","title":{"rendered":"Registered Non-Profit Organisation under Income-tax Act 2025"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e4fae220965\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e4fae220965\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/registered-non-profit-organisation-under-income-tax-act-2025\/#What_is_an_Registered_Non-Profit_Organisation_under_the_Income-tax_Act_2025\" title=\"What is an Registered Non-Profit Organisation under the Income-tax Act, 2025?\">What is an Registered Non-Profit Organisation under the Income-tax Act, 2025?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/registered-non-profit-organisation-under-income-tax-act-2025\/#Why_RNPO_Was_Introduced\" title=\"Why RNPO Was Introduced\">Why RNPO Was Introduced<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/registered-non-profit-organisation-under-income-tax-act-2025\/#Unified_Terminology\" title=\"Unified Terminology\">Unified Terminology<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/registered-non-profit-organisation-under-income-tax-act-2025\/#Automatic_Migration_of_Existing_Entities\" title=\"Automatic Migration of Existing Entities\">Automatic Migration of Existing Entities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/registered-non-profit-organisation-under-income-tax-act-2025\/#Consolidation_of_Law\" title=\" Consolidation of Law\"> Consolidation of Law<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/registered-non-profit-organisation-under-income-tax-act-2025\/#Restrictions_on_Commercial_Activities\" title=\" Restrictions on Commercial Activities\"> Restrictions on Commercial Activities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/registered-non-profit-organisation-under-income-tax-act-2025\/#Application_Accumulation_of_Income\" title=\" Application &amp; Accumulation of Income\"> Application &amp; Accumulation of Income<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/registered-non-profit-organisation-under-income-tax-act-2025\/#Revised_Regulatory_Framework_for_Registered_Non-Profit_Organisation\" title=\" Revised Regulatory Framework for Registered Non-Profit Organisation\"> Revised Regulatory Framework for Registered Non-Profit Organisation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/registered-non-profit-organisation-under-income-tax-act-2025\/#Comparative_between_12AB_vs_RNPO_Obligations\" title=\"Comparative between\u00a012AB vs RNPO Obligations\">Comparative between\u00a012AB vs RNPO Obligations<\/a><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29267\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/NGO.jpeg\" alt=\"ngo\" width=\"1024\" height=\"816\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/NGO.jpeg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/NGO-300x239.jpeg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/NGO-768x612.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/NGO-800x638.jpeg 800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"What_is_an_Registered_Non-Profit_Organisation_under_the_Income-tax_Act_2025\"><\/span><span style=\"color: #000080;\"><strong>What is an Registered Non-Profit Organisation under the Income-tax Act, 2025?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A Registered Non-Profit Organization (RNPO) is a new, unified statutory classification introduced in the proposed Income Tax Act, 2025, which is scheduled to come into force from 1 April 2026. The Registered Non-Profit Organisation concept consolidates all earlier tax regimes applicable to charitable and religious institutions into a single, uniform framework.\u00a0 This reform is not about creating a new type of entity. it is about simplifying, standardizing, and modernizing the tax architecture governing nonprofit organizations.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Why_RNPO_Was_Introduced\"><\/span><span style=\"color: #000080;\"><strong>Why RNPO Was Introduced<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Under the 1961 Act, the provisions governing nonprofits were scattered across many sections, such as 2(15), 10(23C), 11, 12, 12A, 12AA, 12AB, 13, 80G, etc. This fragmentation led to overlapping regimes, confusion, and litigation. The Income-tax Act, 2025, consolidates all these provisions into Part B of Chapter XVII (Sections 332\u2013355). This makes the Registered Non-Profit Organization regime a single code for all non-profit taxation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Unified_Terminology\"><\/span><span style=\"color: #000080;\"><strong>Unified Terminology<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The term &#8220;registered non-profit organization&#8221; replaces multiple earlier expressions such as &#8220;trust,&#8221; &#8220;society,&#8221; &#8220;charitable institution,&#8221; &#8220;religious institution,&#8221; &#8220;NGO,&#8221; etc. The goal is terminological clarity: one category, one compliance system, and one exemption framework.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Automatic_Migration_of_Existing_Entities\"><\/span><span style=\"color: #000080;\"><strong>Automatic Migration of Existing Entities<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Entities already registered under Sections 12A \/ 12AA \/ 12AB or Section 10(23C) of the 1961 Act will automatically transition to RNPO status, provided their current registration is valid and not cancelled. No fresh registration is needed; tax benefits continue seamlessly. Key Features of the RNPO Framework<\/p>\n<ol>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Consolidation_of_Law\"><\/span><span style=\"color: #000080;\"><strong> Consolidation of Law<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>All earlier provisions relating to charitable and religious institutions are now consolidated into a single chapter to ensure coherence and reduce ambiguity. The word count for NPO-related provisions has been reduced from ~12,800 to ~7,600, making it clearer and more accessible.<\/p>\n<ol start=\"2\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Restrictions_on_Commercial_Activities\"><\/span><span style=\"color: #000080;\"><strong> Restrictions on Commercial Activities<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>Registered Non-Profit Organisation cannot carry on commercial activities except those incidental to their charitable purpose. Non-incidental commercial activities may jeopardise Registered Non-Profit Organisation status. (This principle is consistent with the long-standing charitable purpose test carried over into the 2025 Act.)<\/p>\n<ol start=\"3\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Application_Accumulation_of_Income\"><\/span><span style=\"color: #000080;\"><strong> Application &amp; Accumulation of Income<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li>The 85% application rule is retained.<\/li>\n<li>15% remains as <em>deemed accumulated income<\/em>.<\/li>\n<li>Investments must follow prescribed modes.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">The 2025 Act codifies long\u2011standing judicial interpretations into statute.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Revised_Regulatory_Framework_for_Registered_Non-Profit_Organisation\"><\/span><span style=\"color: #000080;\"><strong> Revised Regulatory Framework for Registered Non-Profit Organisation<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25952\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/02\/unnamed.jpg\" alt=\"Formation of NGO in India\" width=\"1920\" height=\"1358\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/02\/unnamed.jpg 1920w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/02\/unnamed-300x212.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/02\/unnamed-1024x724.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/02\/unnamed-768x543.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/02\/unnamed-1536x1086.jpg 1536w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/02\/unnamed-800x566.jpg 800w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<p><strong><span style=\"color: #000080;\">Regulatory Intent Behind Registered Non-Profit Organization:<\/span> <\/strong>The reform aims at simplification, uniformity, litigation reduction, and greater clarity for compliance officers, tax administrators, and non-profits. As experts note, the new Registered Non-Profit Organization framework eliminates redundant provisions, reduces cross\u2011references, and enhances ease of compliance.<\/p>\n<p><strong><span style=\"color: #000080;\">Donor Deductions Simplified :<\/span> <\/strong>The old Section 80G regime is consolidated under Section 354 of the 2025 Act. Registered nonprofit organizations remain eligible for donor deductions subject to compliance.<\/p>\n<p><span style=\"color: #000080;\"><strong>What RNPO Does <em>Not<\/em> Change : <\/strong><\/span>The Registered Non-Profit Organization is not a new tax privilege. The fundamental principles remain intact: purpose test, application of income, compliance discipline &amp; restriction on private benefit. The reform changes <em>how<\/em> nonprofits are classified and regulated, not the underlying philosophy of charitable taxation.<\/p>\n<p><span style=\"color: #000080;\"><strong> Commercial Activities<\/strong><\/span><\/p>\n<ul>\n<li>Registered Non-Profit Organisation cannot carry on commercial activities<\/li>\n<li>Exception: Activities incidental to charitable objectives<\/li>\n<li>Non-incidental commercial activity can jeopardise Registered Non-Profit Organisation status<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Application &amp; Accumulation of Income<\/strong><\/span><\/p>\n<ul>\n<li>Minimum 85% application rule retained<\/li>\n<li>Up to 15% treated as \u201cdeemed accumulated income.\u201d<\/li>\n<li>Such accumulation must be invested strictly as per prescribed modes<\/li>\n<\/ul>\n<p>This codifies earlier judicial interpretations into statute.<\/p>\n<p><span style=\"color: #000080;\"><strong>Donor Deductions<\/strong><\/span><\/p>\n<ul>\n<li>Provisions relating to donor deductions (earlier Section 80G)<\/li>\n<li>Now consolidated under Section 354 of the 2025 Act<\/li>\n<li>Deduction eligibility continues, subject to RNPO compliance<\/li>\n<\/ul>\n<p><strong><span style=\"color: #000080;\">When Does the Registered Non-Profit Organisation Regime Begin? :<\/span><\/strong> The Income Tax Act, 2025\u2014including RNPO provisions\u2014is proposed to take effect from 1 April 2026. Registered Non-Profit Organization is the new unified tax identity for all charitable and religious organisations under the Income Tax Act, 2025, replacing fragmented regimes with a single, simplified statutory framework.<\/p>\n<h2 data-start=\"121\" data-end=\"172\"><span class=\"ez-toc-section\" id=\"Comparative_between_12AB_vs_RNPO_Obligations\"><\/span><span style=\"color: #000080;\"><strong data-start=\"124\" data-end=\"172\">Comparative between\u00a0<\/strong><strong data-start=\"124\" data-end=\"172\">12AB vs RNPO Obligations<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"174\" data-end=\"2840\">\n<thead data-start=\"174\" data-end=\"315\">\n<tr data-start=\"174\" data-end=\"315\">\n<th data-start=\"174\" data-end=\"192\" data-col-size=\"sm\"><span style=\"color: #000080;\"><strong data-start=\"176\" data-end=\"191\">Particulars<\/strong><\/span><\/th>\n<th data-start=\"192\" data-end=\"257\" data-col-size=\"md\"><span style=\"color: #000080;\"><strong data-start=\"194\" data-end=\"256\">Regime under Income-tax Act, 1961 (Section 12AB \/ 10(23C))<\/strong><\/span><\/th>\n<th data-start=\"257\" data-end=\"315\" data-col-size=\"md\"><span style=\"color: #000080;\"><strong data-start=\"259\" data-end=\"313\">Regime under Income-tax Act, 2025 (RNPO Framework)<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"330\" data-end=\"2840\">\n<tr data-start=\"330\" data-end=\"505\">\n<td data-start=\"330\" data-end=\"357\" data-col-size=\"sm\">Legal Classification<\/td>\n<td data-start=\"357\" data-end=\"428\" data-col-size=\"md\">Trust \/ Society \/ Institution \/ NGO \/ Charitable or Religious Entity<\/td>\n<td data-start=\"428\" data-end=\"505\" data-col-size=\"md\">Registered Non-Profit Organisation (RNPO) single statutory category<\/td>\n<\/tr>\n<tr data-start=\"506\" data-end=\"685\">\n<td data-start=\"506\" data-end=\"533\" data-col-size=\"sm\">Governing Provisions<\/td>\n<td data-start=\"533\" data-end=\"620\" data-col-size=\"md\">Scattered across multiple sections: 2(15), 10(23C), 11, 12, 12A, 12AA, 12AB, 13, 80G<\/td>\n<td data-start=\"620\" data-end=\"685\" data-col-size=\"md\">Consolidated in Part B of Chapter XVII (Sections 332\u2013355)<\/td>\n<\/tr>\n<tr data-start=\"686\" data-end=\"811\">\n<td data-start=\"686\" data-end=\"715\" data-col-size=\"sm\">Registration Authority<\/td>\n<td data-start=\"715\" data-end=\"775\" data-col-size=\"md\">Registration under 12AB or approval under 10(23C)<\/td>\n<td data-start=\"775\" data-end=\"811\" data-col-size=\"md\">Unified registration as RNPO<\/td>\n<\/tr>\n<tr data-start=\"812\" data-end=\"925\">\n<td data-start=\"812\" data-end=\"830\" data-col-size=\"sm\">Terminology<\/td>\n<td data-start=\"830\" data-end=\"891\" data-col-size=\"md\">Multiple overlapping terms (trust, institution, fund, NGO)<\/td>\n<td data-start=\"891\" data-end=\"925\" data-col-size=\"md\">Single uniform term\u00a0 RNPO<\/td>\n<\/tr>\n<tr data-start=\"926\" data-end=\"1102\">\n<td data-start=\"926\" data-end=\"955\" data-col-size=\"sm\">Transition \/ Migration<\/td>\n<td data-start=\"955\" data-end=\"1018\" data-col-size=\"md\">Fresh registration often required on conversion or amendment<\/td>\n<td data-start=\"1018\" data-end=\"1102\" data-col-size=\"md\">Automatic migration for existing registered entities (if registration valid)<\/td>\n<\/tr>\n<tr data-start=\"1103\" data-end=\"1252\">\n<td data-start=\"1103\" data-end=\"1134\" data-col-size=\"sm\">Validity of Registration<\/td>\n<td data-start=\"1134\" data-end=\"1180\" data-col-size=\"md\">Time-bound registration (typically 5 years)<\/td>\n<td data-start=\"1180\" data-end=\"1252\" data-col-size=\"md\">Expected structured periodic validity &amp; renewal under RNPO rules<\/td>\n<\/tr>\n<tr data-start=\"1253\" data-end=\"1368\">\n<td data-start=\"1253\" data-end=\"1283\" data-col-size=\"sm\">Charitable Purpose Test<\/td>\n<td data-start=\"1283\" data-end=\"1317\" data-col-size=\"md\">Defined under Section 2(15)<\/td>\n<td data-start=\"1317\" data-end=\"1368\" data-col-size=\"md\">Retained but codified within RNPO framework<\/td>\n<\/tr>\n<tr data-start=\"1369\" data-end=\"1526\">\n<td data-start=\"1369\" data-end=\"1395\" data-col-size=\"sm\">Commercial Activity<\/td>\n<td data-start=\"1395\" data-end=\"1469\" data-col-size=\"md\">Allowed if incidental to objects (Section 11(4A)); litigation-prone<\/td>\n<td data-start=\"1469\" data-end=\"1526\" data-col-size=\"md\">Explicitly restricted; only incidental permitted<\/td>\n<\/tr>\n<tr data-start=\"1527\" data-end=\"1638\">\n<td data-start=\"1527\" data-end=\"1570\" data-col-size=\"sm\">Separate Books for Business Activity<\/td>\n<td data-start=\"1570\" data-end=\"1605\" data-col-size=\"md\">Mandatory if business incidental<\/td>\n<td data-start=\"1605\" data-end=\"1638\" data-col-size=\"md\">Continues to be mandatory<\/td>\n<\/tr>\n<tr data-start=\"1639\" data-end=\"1736\">\n<td data-start=\"1639\" data-end=\"1672\" data-col-size=\"sm\">Application of Income Rule<\/td>\n<td data-start=\"1672\" data-end=\"1711\" data-col-size=\"md\">Minimum 85% application required<\/td>\n<td data-start=\"1711\" data-end=\"1736\" data-col-size=\"md\">85% rule retained<\/td>\n<\/tr>\n<tr data-start=\"1737\" data-end=\"1902\">\n<td data-start=\"1737\" data-end=\"1766\" data-col-size=\"sm\">Accumulation of Income<\/td>\n<td data-start=\"1766\" data-end=\"1819\" data-col-size=\"md\">15% permitted; additional accumulation via Form 10<\/td>\n<td data-start=\"1819\" data-end=\"1902\" data-col-size=\"md\">15% treated as \u201cdeemed accumulated income\u201d with prescribed investment norms<\/td>\n<\/tr>\n<tr data-start=\"1903\" data-end=\"2015\">\n<td data-start=\"1903\" data-end=\"1933\" data-col-size=\"sm\">Investment Restrictions<\/td>\n<td data-start=\"1933\" data-end=\"1965\" data-col-size=\"md\">Section 11(5) specified modes<\/td>\n<td data-start=\"1965\" data-end=\"2015\" data-col-size=\"md\">Codified and aligned under RNPO provisions<\/td>\n<\/tr>\n<tr data-start=\"2016\" data-end=\"2189\">\n<td data-start=\"2016\" data-end=\"2045\" data-col-size=\"sm\">Violation Consequences<\/td>\n<td data-start=\"2045\" data-end=\"2108\" data-col-size=\"md\">Exemption denial under Section 13 \/ cancellation under 12AB<\/td>\n<td data-start=\"2108\" data-end=\"2189\" data-col-size=\"md\">RNPO cancellation\/suspension\/denial of exemption under unified regime<\/td>\n<\/tr>\n<tr data-start=\"2190\" data-end=\"2300\">\n<td data-start=\"2190\" data-end=\"2217\" data-col-size=\"sm\">Cancellation Grounds<\/td>\n<td data-start=\"2217\" data-end=\"2251\" data-col-size=\"md\">Specified under Section 12AB(4)<\/td>\n<td data-start=\"2251\" data-end=\"2300\" data-col-size=\"md\">Expanded &amp; codified cancellation triggers<\/td>\n<\/tr>\n<tr data-start=\"2301\" data-end=\"2400\">\n<td data-start=\"2301\" data-end=\"2333\" data-col-size=\"sm\">Donor Deduction Provision<\/td>\n<td data-start=\"2333\" data-end=\"2351\" data-col-size=\"md\">Section 80G<\/td>\n<td data-start=\"2351\" data-end=\"2400\" data-col-size=\"md\">Section 354 (RNPO donor deduction regime)<\/td>\n<\/tr>\n<tr data-start=\"2401\" data-end=\"2515\">\n<td data-start=\"2401\" data-end=\"2430\" data-col-size=\"sm\">Reporting &amp; Compliance<\/td>\n<td data-start=\"2430\" data-end=\"2468\" data-col-size=\"md\">Form 10B\/10BB audit, ITR-7 filing<\/td>\n<td data-start=\"2468\" data-end=\"2515\" data-col-size=\"md\">Expected unified reporting architecture<\/td>\n<\/tr>\n<tr data-start=\"2516\" data-end=\"2637\">\n<td data-start=\"2516\" data-end=\"2543\" data-col-size=\"sm\">Assessment Framework<\/td>\n<td data-start=\"2543\" data-end=\"2590\" data-col-size=\"md\">Multiple parallel regimes (11\u201313 vs. 10 (23\u00b0C))<\/td>\n<td data-start=\"2590\" data-end=\"2637\" data-col-size=\"md\">Single assessment &amp; exemption framework<\/td>\n<\/tr>\n<tr data-start=\"2638\" data-end=\"2747\">\n<td data-start=\"2638\" data-end=\"2664\" data-col-size=\"sm\">Litigation Exposure<\/td>\n<td data-start=\"2664\" data-end=\"2700\" data-col-size=\"md\">High due to fragmented provisions<\/td>\n<td data-start=\"2700\" data-end=\"2747\" data-col-size=\"md\">Designed to reduce disputes via clarity<\/td>\n<\/tr>\n<tr data-start=\"2748\" data-end=\"2840\">\n<td data-start=\"2748\" data-end=\"2775\" data-col-size=\"sm\">Regulatory Objective<\/td>\n<td data-start=\"2775\" data-end=\"2794\" data-col-size=\"md\">Exemption-driven<\/td>\n<td data-start=\"2794\" data-end=\"2840\" data-col-size=\"md\">Governance-driven compliance framework<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"2899\" data-end=\"2957\">12AB regulated entities. RNPO regulates the ecosystem.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is an Registered Non-Profit Organisation under the Income-tax Act, 2025? A Registered Non-Profit Organization (RNPO) is a new, unified statutory classification introduced in the proposed Income Tax Act, 2025, which is scheduled to come into force from 1 April 2026. The Registered Non-Profit Organisation concept consolidates all earlier tax regimes applicable to charitable and &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[110],"tags":[10418],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/31095"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=31095"}],"version-history":[{"count":3,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/31095\/revisions"}],"predecessor-version":[{"id":31097,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/31095\/revisions\/31097"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=31095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=31095"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=31095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}