TMI BlogInterpretationsX X X X Extracts X X X X X X X X Extracts X X X X ..... of the permitted welfare activity; (b) "advancement of any other object of general public utility" shall not be a permitted welfare activity if it involves the carrying on of any activity in the .nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess, fee or any other consideration, irrespective of nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the permitted welfare activities during the financial year; (vi) the actual beneficiaries of its activities are the general public; (vii) it does not intend to apply its surplus or other income or use its assets or incur expenditure, directly or indirectly, for the benefit of any interested person; (viii) any expenditure by the organisation does not enure, directly or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from an accountant beforedue date of filing of the return in respect of,- (A) the accounts of business, if any, carried on by it in accordance with the provisions of section 84; and (B) its accounts relating to the permitted welfare activities in a case where the gross receipts referred to in section 89 exceeds one lakh fifty thousand rupees; (e) "general public" m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial interest; (g) "permitted welfare activity" means any activity,- (i) involving the relief of the poor; (ii) for the advancement of education; (iii) for providing medical relief; (iv) for the preservation of environment (including watersheds, forests andwildlife; (v) for the preservation of monuments or places or objects of artistic or hist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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