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INCOME TAX · TRUSTS, SOCIETIES AND NON-PROFITS

Income Tax Returns for Trusts and Societies: A Practical Filing Guide

Choose the right return, prepare the audit and avoid exemption mismatches when filing for a trust or society.

By Vyapar Setu Online | Trusts, societies and non-profits · 28 October 2026

A society treasurer organising receipts and financial records

Business Income Tax series · Trusts, societies and non-profits · Article 22 of 27

A charity can have no tax payable and still need an income-tax return. The important question is which exemption and filing provision applies to the organisation.

Read the year first: Reviewed 28 October 2026. Tax Year 2026–27 uses the Income-tax Act, 2025 and Rules, 2026. Returns for FY 2025–26 / AY 2026–27 use the earlier framework. This guide identifies relevant old section names and current changes; apply each limit to its stated period.

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For learning and preparation. Verify the rules and official guidance for your period and circumstances before making a filing or tax decision.

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