Restriction on commercial activities by registered non-profit organisations allowed only if incidental and with separate accounts. Clause 345 prohibits registered non-profit organisations from carrying out commercial activity except where the commercial activity is incidental to the attainment of the organisation's objectives and separate books of account are maintained for such activities; the clause excludes registered non-profit organisations carrying out advancement of any other object of general public utility from the general prohibition.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Restriction on commercial activities by registered non-profit organisations allowed only if incidental and with separate accounts.
Clause 345 prohibits registered non-profit organisations from carrying out commercial activity except where the commercial activity is incidental to the attainment of the organisation's objectives and separate books of account are maintained for such activities; the clause excludes registered non-profit organisations carrying out advancement of any other object of general public utility from the general prohibition.
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