Charitable purpose redefined: activities involving trade or paid services excluded from charitable status; nursery sapling income treated as agricultural.

From 1 April 2009, income from saplings or seedlings grown in a nursery is deemed agricultural income, and the definition of charitable purpose is limited to exclude activities involving trade, commerce, business, or rendering services for a cess, fee, or other consideration; such consideration-based activities are not charitable purposes regardless of application or retention of their income.

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