183 — 183. Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person
IT Rules
Original Rule Text
183. Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person — Provisions that outline circumstances in which a registered non-profit organization may be considered to have inappropriately dealt with related parties, leading to potential tax issues. if any servi... — Rule 183 of IT2025