Maintenance of accounts and tax audit.
99. (1) The non-profit organisation shall keep and maintain such books of accounts, in the manner as may be prescribed.
(2) The non-profit organisation shall maintain separate books of account in respect of business incidental to charitable activity.
(3) The non-profit organisation shall obtain a report of audit in such form as may be prescribed, from an accountant before the due date of filing of the return of tax bases, if the gross receipts referred to in section 93 in any financial year exceed five lakh rupees.
