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Section 2(15) - Meaning of Charitable Purpose

Section 2(15) - Meaning of Charitable Purpose - Income Tax - Charitable, Religious, Educational Trust or Institutions or Organizations and Political Parties - 01 - SEC - 2(15): MEANING OF CHARITABLE PURPOSE Charitable purpose includes relief of poor, education, yoga, (w.e.f AY 2016-17) medical relief preservation of environment (including watersheds, forests and wildlife), Preservation of monuments or places or objects of artistic or historic interest, and the advancement of any other object of .....

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ny activity of rendering any service in relation to any trade, commerce or business does not exceed the limits given below: From AY 2009-10 to 2011-12 10 lakh during the relevant previous year From AY 2012-13 to 2015-16 25 lakh during the relevant previous year From AY 2016-17 onwards 20 % of total receipts of the relevant previous year of the trust undertaking such activities* *The above benefit (from AY 2016-17) is available only if such activity is undertaken in the course of actual carrying .....

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