Overview of Registration Framework for NPOs under the Income-tax Act, 2025

The Income-tax Act, 2025 introduces a unified and comprehensive framework governing the registration of non-profit organizations, replacing the fragmented regimes that existed under the Income Tax Act 1961. This issue of Standards & Norms examines the key features of the new regime and its implications for non-profit entities.

Key highlights include:

- Unified registration framework under section 332 of the Income-tax Act, 2025.

- Comparison of the registration provisions under the Income-tax Act, 1961 and the Income-tax Act, 2025.

- Eligible applicants, eligibility criteria, limits and categories of registration.

- Timelines for registration, condonation of delay and extended validity for small NPOs.

- Procedure of inquiry, grant or rejection of registration and re-registration of pre-2021 entities.

- Registration forms prescribed under the Income-tax Rules, 2026.