Non-profit organisation eligibility under tax code sets operational, benefit and audit requirements affecting tax computation.

Special provisions define non-profit organisation eligibility and compliance: established for general public and permitted welfare activities; no benefit to particular castes, members, or interested persons; actual conduct of activities; prescribed books and registration; audit report requirements for business accounts and where gross receipts exceed prescribed limits; prohibition on specified forms of investment. Permitted welfare activity lists relief of the poor, education, medical relief, environmental and cultural preservation, and other public utility objects, while commercial activities for consideration are excluded and a business is allowed only if incidental to permitted activities.

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