The new Income-tax Bill: Impact on non-profit organizations

While core tax principles for not-for-profit entities remain broadly aligned with the current regime, the Bill streamlines relevant provisions. 

The new Income-tax Bill, 2025 marks a major step toward modernizing India’s direct tax regime, aiming to simplify the law, improve clarity, and reduce litigation. While core tax principles for not-for-profit entities remain broadly aligned with the current regime, the Bill significantly reorganizes and streamlines the relevant provisions.

Join EY experts as they unpack the key design changes, transitional provisions, and practical implications of the proposed law for charitable and not-for-profit entities in India. 

Discussion points

• Income-tax Bill, 2025
• Key provisions under the Income-tax Bill, 2025
• Key deviations from the Income-tax Act, 1961
• Case studies