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Amendment of section 2

Section 3 - DIRECT TAXES - Income-tax - Finance Act - Section 3 - CHAPTER III DIRECT TAXES Income-tax 3. In section 2 of the Income-tax Act, with effect from the 1st day of April, 2016,- (a) for clause (13A), the following clause shall be substituted, namely:- (13A) business trust means a trust registered as,- (i) an Infrastructure Investment Trust under the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 made under the Securities and Exchange Board of .....

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os, the following proviso shall be substituted, namely:- Provided that the advancement of any other object of general public utility shall not be a charitable purpose, 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 or fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity, unless .....

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