CHENNAI: A new handbook on the evolving tax treatment of non-profit organisations (NPOs) was unveiled on Tuesday, at a time when practitioners grapple with the transition from the Income Tax Act, 1961, to the recently introduced Income Tax Act, 2025.
Titled ‘Income Tax Provisions for NPOs - Journey from 1961 to 2025’, the book was released by Madras High Court judge C Saravanan, who presented the first copy to D Sudhakara Rao, principal chief commissioner of income tax, at an event held at E Hotel.
Authored by R Ramachandran, president of Young Men Indian Association, the book examines the complex legal architecture governing NPOs - an area shaped by layered statutory provisions, evolving judicial interpretation and practical compliance challenges.
Speaking at the launch, Justice Saravanan said the multiplicity of provisions applicable to NPOs often posed interpretative challenges, adding that the book would serve as a useful reference not only for practitioners dealing with such entities but also for the wider legal community.
Receiving the first copy, Rao noted that NPOs play a critical role in advancing social welfare and equity, but are subject to tax provisions that are complex and not easy to apprehend.