The section imposes a filing obligation on a registered non-profit organisation. Where its total income, computed without giving effect to the provisions of this Part, exceeds the maximum amount which is not chargeable to income-tax in a tax year, it must furnish the return of income for that tax year as per section 263(1)(a)(iii) and section 263(2), within the time limit allowed under section 263(1)(c) or, by an insertion made by Act No. 4 of 2026 with effect from 1 April 2026, section 263(4).
Why it is there
The exemptions and computations in this Part are what reduce a registered non-profit organisation's taxable income, often to nothing, so a threshold measured after applying them would let most such organisations out of filing altogether. The section therefore tests the threshold on income computed before the Part is applied, which keeps the organisation inside the return system even where the Part ultimately leaves nothing to tax. The 2026 insertion of section 263(4) widens the time limit available for that return.
Who it applies to
A registered non-profit organisation whose total income, computed without effect to this Part, exceeds the maximum amount not chargeable to income-tax
A registered non-profit organisation whose income after the Part is nil but whose pre-Part income crosses the threshold
The figures, and what each one turns on
Read the condition in the same row. A figure quoted without it is a wrong answer with a citation attached.
What
Figure
The condition on it
Where
Filing threshold
The maximum amount which is not chargeable to income-tax
Tested on total income computed without giving effect to the provisions of this Part; the section states no rupee figure of its own
Section 349
Time limit for the return
The time limit allowed under section 263(1)(c) or section 263(4)
Section 263(4) inserted by Act No. 4 of 2026 with effect from 1 April 2026
Section 349
What this means in practice
The words "without giving effect to the provisions of this Part" decide the section: the test is on gross computed income before the Part's reliefs, so an organisation whose income after the Part is nil still has to file if the pre-Part figure crosses the threshold. The section does not state a rupee amount — it borrows the maximum amount not chargeable to income-tax, which is fixed elsewhere. Nor does it prescribe its own return; it routes the organisation to section 263(1)(a)(iii) and section 263(2), and to the time limits in section 263(1)(c) or, after 1 April 2026, section 263(4).
An example
Illustrative only, and invented for this page. The figures are chosen to show the rule biting, not taken from any real matter.
A registered non-profit organisation receives Rs 90 lakh during a tax year and, after applying the reliefs in this Part, has nothing left to tax. Because the threshold is tested on the Rs 90 lakh — the total income computed without giving effect to the Part — it must furnish the return for that year as per section 263(1)(a)(iii) and (2), within the time limit under section 263(1)(c) or section 263(4). Filing nothing on the footing that no tax is payable is not an option the section leaves open.
Where you meet this section
In the decision whether a registered non-profit organisation must file at all for a year, and in any notice questioning a non-filing where the organisation's receipts before the Part's reliefs exceeded the threshold.
The words themselves
Where the total income of a registered non-profit organisation, without giving effect to the provisions of this Part, exceeds the maximum amount which is not chargeable to income-tax in any tax year
Section 349, Income-tax Act, 2025.
within the time limit allowed under section 263(1)(c)
Section 349; the words "or 263(4)" were inserted by Act No. 4 of 2026 w.e.f. 1-4-2026, Income-tax Act, 2025.
What people get wrong
Testing the threshold on income after the Part's reliefs. The section requires total income computed without giving effect to the provisions of this Part.
Treating nil tax as removing the filing obligation. The obligation turns on the pre-Part income crossing the maximum amount not chargeable to income-tax, not on tax being payable.
Looking for a rupee threshold in this section. It states none and adopts the maximum amount which is not chargeable to income-tax.
Overlooking the section 263(4) time limit. It was inserted by Act No. 4 of 2026 with effect from 1 April 2026, in addition to the section 263(1)(c) limit.
What this replaced
The correspondence is the Income Tax Department’s own, from its comparison utility for the 1961 and 2025 Acts. A renumbering is the easy half; whether the words changed is the half that decides cases.
12A - Conditions for applicability of sections 11 and 12
Rules of the Income-tax Rules, 2026 that work section 349. Where the rule’s own heading names the section we say so; the rest are marked on reading the rule, which is our derivation and not the department’s. A rule that serves the section silently and that we have missed will not appear here.
Rule 158 — Application for allotment of a Permanent Account Number — on reading the rule
A circular binds the department, not you and not a court. Every one below was written under the 1961 Act; it reaches this section because the department’s own concordance carries the provision it names to this one.
Circular No.15/2025 — Extension of timelines for filing of various reports of audit and income tax returns ITRS for the assessment year 2025 26 2025-10-29
Circular No. 6/2025 — Extension of due date for furnishing return of income for the Assessment Year 2025-26 2025-05-27
Circular No. 21/2024 — Extension of due date for furnishing belated/revised return of income for the assessment year 2024 25 in certain cases 2024-12-31
Circular No. 18/2024 — Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to i 2024-11-30
Circular No. 14/2024 — Condonation of delay under clause b of sub section 2 of section 119 of the income tax act 1961 for returns of income claiming dedu 2024-10-30
Circular No. 13/2024 — Extension of due date for furnishing return of income for the assessment year 2024 25 2024-10-26
Circular No. 11/2024 — Order authorizing income tax authorities to admit an application or claim for refund and carry forward of loss and set off thereof 2024-10-01
Circular No. 10/2024 — Extension of timelines for filing of various reports of audit for the Assessment Year 2024-25 2024-09-29
Circular No. 7/2024 — Extension of due date for filing of form no. 10a/10ab under the income tax act 1961 2024-04-25
Circular No. 2/2024 — Order under section 119 of the income tax act 1961 2024-03-05
Circular No. 19/2023 — Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC for Assessment Year 2021-22 2023-10-23
Circular No. 17/2023 — Order under section 119 of the Income-tax Act, 1961 2023-10-09
Circular No. 6/2023 — Clarification regarding provisions relating to charitable and religious trusts 2023-05-24
Circular No. 22/2022 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no.10a 2022-11-01
Circular No. 20/2022 — Extension of due date for furnishing return of income for the assessment year 2022 23 2022-10-26
Circular No. 19/2022 — Extension of timeline for filing of various reports of audit for the assessment year 2022 23 2022-09-30
Circular No. 10/2022 — Circular regarding use of functionality under section 206AB and 206CCA of the income tax act 1961 2022-05-17
Circular No. 6/2022 — Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form 10-IC for Assessment Year 2020-21 2022-03-17
Circular No. 1/2022 — Extension of timelines for filing of income tax returns and various reports of audit for the assessment year 2021 22 2022-01-11
Circular No. 21/2021 — One time relaxation for verification of all income tax returns e filed for the assessment year 2020 21 which are pending for verif 2021-12-28
Circular No. 17/2021 — Extension of time lines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021-22 2021-09-09
Circular No. 11/2021 — Circular regarding use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961 2021-06-21
Circular No. 9/2021 — Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic 2021-05-20
Circular No. 8/2021 — Extension of time lines related to certain compliances by the taxpayers under the income tax act 1961 2021-04-30
Circular No. 13/2020 — One time relaxation for verification of tax returns for the assessment years 2015 16 2016 17 2017 18 2018 19 and 2019 20 which are 2020-07-13
Circular No. C1/2020 — Clarification in respect of option under section 115BAC of the income tax act 1961 2020-04-13
Circular No. 6/2020 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of return of income for a.y 2016 17 2017 18 and 20 2020-02-19
Circular No. 26/2017 — Order under section 119 of the income tax act 1961 in respect of extension of due date for filing of country by country report for 2017-10-25
Circular No. 18/2017 — Requirement of tax deduction at source in case of entities whose income is exempted under Section 10 of the Income-tax Act, 1961 - 2017-05-29
Circular 10/DV/2013 — Section 40(a)(ia) OF the Income-tax Act, 1961 - Business disallowance - Interest, etc., paid to resident without deduction of tax 2013-12-16
ORDER [F.NO. 142/09/2011-SO(TPL)] — Section 139 of the Income-tax Act, 1961 - Return of Income - Exemption from Requirement of Furnishing Return of Income for A.y. 20 2011-07-25
Circular No. 5/2007 — New Return Forms for Assessment Year 2007-08 – matters connected thereto – reg 2007-07-26
Circular No. 10/2006 — Filing of Return of Income by the Coffee Growers Being Individuals Covered by rule 7B of the Income TAX Rules, 1962 - Clarificatio 2006-10-16
Circular No. 10/2003 — Section 139 of the Income-tax Act, 1961 - Return of income - Clarification regarding filing of return of income by coffee growers, 2003-12-24
Circular No. 4/2002 — 1183. Whether prescribed self-declaration under section 197A can be submitted by entities whose income is exempt under section 10 2002-07-16
Circular No. 795 — 840. Removal of difficulties to Kisan Credit Cardholders by provisions of section 139(1)(v), first proviso 2000-09-01
Circular No. 743 — 432. Taxability of unutilised deposit under the Capital Gains Accounts Scheme, 1988 in the hands of the legal heirs of the assesse 1996-05-06
Circular No. 709 — 805. Withdrawal of challan forms with three counterfoils for payment of advance tax and self-assessment tax 1995-07-19
Circular No. 697 — 804. Clarification on the use of challan forms with only three counterfoils for payment of advance tax and self-assessment tax 1994-12-16
Circular No. 689 — Section 143(1)( a) l Prima Facie Adjustments 1994-08-24
Circular No. 628 — Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985- 1992-03-06
Circular No. 601 — 865. Prima facie adjustments under section 143(1)(a) in respect of disallowance under section 43B and nature of evidence to be enc 1991-06-04
Circular No. 582 — Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985- 1990-10-23
Circular No. 542 — 803. Where firm’s accounts are to be audited, returns are to be filed by 31-10-1989 for assessment year 1989-90 1989-08-30
Circular No. 520 — 434. Capital Gains Account Scheme, 1984 - No penalty/interest to be levied in cases where due date of filing return of income is 3 1988-08-11
Circular No. 493 — 802. Returns of income below taxable limit - Whether such returns are to be accepted at the receipt counters 1987-08-21
Circular No. 453 — Clarifications on issues relating to effect of filing higher estimates of income for advance tax purposes on assessments for earl 1986-04-04
Circular No. 422 — Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985- 1985-06-19
Circular No. 412 — 801. Filing of returns by political parties/its units at State or district level in terms of sub-section (4B) - Obligation therefo 1985-03-02
Circular No. 296 — 795. Supply of return and challan forms to assessee 1981-03-31
Circular No. 273 — 163. Delay in filing application in Form No. 10 - Board’s order under section 119(2)(b) authorising Commissioner to admit belated 1980-06-03
Circular No. 143 — 172. Audit report in Form No. 10B in terms of rule 17B - Auditor can accept as a correct list of specified persons as given by man 1974-08-20
Circular No. 115 — Section 12A l Conditions as to Registration of Trusts 1973-06-30
Circular No. 113 — 815. Extension of time for filing return for assessment year 1973-74 in cases where returns due to be filed by June 30 or July 31, 1973-06-20
Circular No. 105 — 927. Requirement of filing declaration under section 184(7), as amended by Taxation Laws (Amendment) Act, 1970, within time allowe 1973-02-23
Circular No. 88 — 814. Extension of time for filing return for assessment year 1972-73 in cases where returns are due to be filed by June 30, 1972 - 1972-06-19
A notification is made under a power the Act gives and, within that power, is law. These too were made under the 1961 Act and are placed here by the department’s concordance. We hold 572 in all; the 250 most recent are listed.
Read this before you rely on it. Every decision below was decided under the Income-tax Act, 1961. It appears here because it is tagged to a 1961 provision that the department’s own mapping carries to section 349. That is an inference we have drawn, not a holding on the new section: where the words changed in the move, the reasoning may not survive. Treat this as the place to start looking, not as authority on the 2025 Act.
ACIT v Ahmedabad Urban Development AuthoritySupreme CourtCuts both waystagged s.12A We charge fees for our public utility work. Does that cost us charitable status under s.2(15)?
ACIT v Saurashtra Kutch Stock Exchange LtdSupreme CourtHelps taxpayertagged s.12A A binding decision that covers my point was never considered when my order was passed. Is that a mistake apparent from the record?
Ananda Social and Educational Trust v CITSupreme CourtHelps taxpayertagged s.12A Our trust was formed weeks ago and has done nothing yet. Can registration be refused for that?
CBDT v Vasudeva Adigas Fast Food P LtdSupreme CourtHelps taxpayertagged s.139 The CBDT rejected my condonation application without dealing with my reasons. Can I challenge that?
Goetze (India) Ltd v CITSupreme CourtHelps departmenttagged s.139 You want to make a claim you missed, but the time to revise the return has gone. Can you just write to the officer?
Mangalam Publications v CITSupreme CourtHelps taxpayertagged s.139(9) You filed without books because they were seized. Is that a failure to disclose?
PCIT v Wipro LtdSupreme CourtHelps departmenttagged s.139 A declaration was required by the due date and you filed it late. Is that fatal?
Sarla Holdings P Ltd v PCITSupreme CourtHelps departmenttagged s.139(1) I did not tick s.115BAA in the return and filed Form 10-ic late. Can I still get the concessional rate?
Sasi Enterprises v ACITSupreme CourtHelps departmenttagged s.139(1) The firm never filed its returns and the assessments were made under s.144. Can we get the s.276CC complaint discharged because the assessment was…
Vinubhai Mohanlal Dobaria v CCITSupreme CourtHelps taxpayertagged s.139(1) I filed my return late. When is the 276CC offence committed, and is it still a first offence?
Anurag Bagaria v Income Tax DepartmentHigh CourtHelps taxpayertagged s.139 After a search I filed revised returns giving up a capital gains claim and paid the tax. Can I still be prosecuted under s.276C(1) for wilful evasion?
Bahar Infocons P Ltd v PCITHigh CourtHelps taxpayertagged s.139(5) I over-reported income by mistake and the time to file a revised return has gone. Can it be fixed?
Balaji Landmarks LLP v CBDTHigh CourtHelps taxpayertagged s.139(1) I filed my loss return late on my ca's advice and lost the carry-forward. Will the delay be condoned?
Bharat Electronics Employees Co-op Credit Society v CCITHigh CourtHelps taxpayertagged s.139(1) Our co-operative credit society filed its return late and lost the section 80P deduction under section 80AC. The Chief Commissioner has rejected our…
CIT (Exemptions) v Shree Sai Baba Sansthan TrustHigh CourtHelps taxpayertagged s.12A Our trust is religious and charitable and holds 80G approval. Can the officer tax our hundi collections under s.115BBC?
Chotanagpur Diocesan Trust v Union of IndiaHigh CourtHelps taxpayertagged s.12A My 148A(b) notice describes an enquiry but nothing was attached. Can I insist on the material?
Coromondel Cabeles (P) Ltd v ACITHigh CourtCuts both waystagged s.139(1) I never claimed section 80-ib(10) in my return under section 139(1). Can the High Court still let me have the deduction in a section 260A appeal?
Court On Its Own Motion v CITHigh CourtHelps taxpayertagged s.139 CPC has refused my TDS credit and adjusted the refund against an old demand. What did the Delhi High Court actually direct?
Humayun Suleman Merchant v CCITHigh CourtHelps departmenttagged s.139(1) I never deposited the unspent sale proceeds in a capital gains account. Can I still claim 54F?
K S Bilawala v PCITHigh CourtHelps taxpayertagged s.139(5) I paid tax on a receipt that was never taxable and the deadline has passed. Is that genuine hardship?
Kanyakaparameshwari Co-operative Society Ltd v CCITHigh CourtHelps taxpayertagged s.139(1) My co-operative society filed its return late and lost section 80P because of section 80AC. If the delay is condoned under section 119(2)(b), does…
Kohinoor Educational Services v Union of IndiaHigh CourtHelps departmenttagged s.139 My payee refuses to sign the accountant's certificate for Form 26A. Can I get a writ compelling him to issue it?
Kunal Structure (India) Pvt Ltd v Dy CITHigh CourtHelps taxpayertagged s.139 My return was defective and I cured the defect ten months later. Does the s.143(2) clock run from the original filing or from the day I removed the…
Manav Menon v DCITHigh CourtHelps taxpayertagged s.139(1) I filed my return years late, but my advance tax and TDS already covered the whole liability. Can I still be prosecuted under section 276CC?
Raj Kumar Bothra v DCITHigh CourtHelps taxpayertagged s.139(1) CPC disallowed my late-deposited pf and esi under 143(1)(a). Was a summary adjustment even open to them?
Trust for Reaching the Unreached v CITHigh CourtHelps taxpayertagged s.12A Our audit report was not e-filed with the return and exemption was denied. Can the delay be condoned?
ACIT v Monarch Innovative TechnologiesITATHelps taxpayertagged s.139(1) My return went in by the due date but I claimed the deduction for the first time in a revised return. Does section 80AC block the claim?
Harminder Kaur v ITOITATHelps taxpayertagged s.139(1) I filed a belated return and only invested after 31 July. Can the AO deny my 54 exemption?
Hemkunt Foundations v PCITITATHelps taxpayertagged s.12A The pcit cancelled our 12A registration after a survey. Was he even allowed to do that?
Kassia Credit Co-operative Society v ITOITATHelps departmenttagged s.139(1) My society filed its return only in response to a 148 notice. Can it still claim 80P?
Krishore Kumar Rajagopal v DDITITATHelps taxpayertagged s.139(1) Schedule FA I left my foreign ESOPs out of Schedule fa. Is the Rs 10 lakh penalty automatic?
Manish Kumar Vijay v ITOITATHelps taxpayertagged s.139 CPC added income because Form 26AS shows more receipts than my 44AD turnover. Can they do that?
Ocean Diving Centre Ltd v CIT(A)ITATHelps taxpayertagged s.139(1) Schedule FA The foreign investment was in my balance sheet and elsewhere in the return, just not in Schedule fa. Does that still cost Rs 10 lakh?
Sanjay Bhupatrai Shah v DDITITATHelps taxpayertagged s.139(1) Schedule FA My name is on a foreign account only as a second holder and my son owns it. Is the Rs 10 lakh penalty still mine?
Shree Dhamel Seva Sahkari v ADIT (CPC)ITATHelps taxpayertagged s.139(1) CPC denied my society's 80P in a 143(1) intimation because the return was late. Can it?
South India Club v ITOITATCuts both waystagged s.12A CPC denied my trust's section 11 exemption in a section 143(1) intimation for a late Form 10B, and a regular assessment has since been completed and…
Versova Kokni Sunni Jamat Trust v CPCITATHelps taxpayertagged s.12A We have no 12A registration. Is a corpus donation given for buying property taxable in our hands?
Vinil Venugopal v DDIT (Special Bench)ITATHelps taxpayertagged s.139(1) Schedule FA Is the Rs 10 lakh penalty under s.43 of the Black Money Act automatic once the officer finds a foreign asset missing from Schedule fa?
CBDT Circular 16/2024CBDTHelps taxpayertagged s.12A(b) Our Form 10B is years late. Who can condone the delay, and how long do I have to apply?
CBDT Circular 7/2024CBDTHelps taxpayertagged s.12A Our Form 10AB was rejected for late filing. Does the CBDT let us apply again?
e-Verification Instruction 2(i) of 2024CBDTCuts both waystagged s.139(8A) A compliance campaign message arrived and nothing was done about it. What does the department do next, and does an updated return filed late in the…
Schedule FA, and the Rs 10 lakh penalty behind ittagged s.139(1) Schedule FA I left a foreign account or some foreign shares out of Schedule fa. What is the exposure, and is the Rs 10 lakh penalty automatic?
s.276CC: prosecution for not filing the returntagged s.139(1) A s.276CC notice has come for a year where the return went in late. What actually has to be shown, and does the proviso save me?
s.40(a)(ia) disallowancetagged s.139(1) I did not deduct TDS on a payment to a resident vendor. How much of my expense do I lose, and can I get it back?
What this page does not tell you. It does not reproduce the section. Everything above was written from the section’s own text as the Income Tax Department publishes it — the text is here, and nothing here is advice on your facts. Where a figure matters, read the sub-section it comes from.
