Eligibility to apply u/s 332 of the ITA 2025
Under the Income Tax Act, 2025, eligibility for making an
application as a Registered Non-Profit Organisation (RNPO) is
specifically linked to the legal constitution and status of the entity.
Section 332(2)(a) provides that a person shall be eligible only if
“such person is constituted or registered or incorporated in India
for carrying out one or more charitable purposes, as referred to
in section 2(23), or one or more public religious purposes”.
This provision indicates that eligibility to apply as an RNPO is
confined to entities constituted, registered, or incorporated
under Indian law for charitable or public religious purposes.
Accordingly, a foreign charity or organization without an Indian
legal structure would not qualify to apply independently under this
framework.