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<h1>Section 2(15) of Income-tax Act defines 'charitable purpose' covering education, medical relief, environment, and public utility.</h1> Section 2(15) of the Income-tax Act defines 'charitable purpose' as activities including relief of the poor, education, yoga, medical relief, preservation of the environment (such as watersheds, forests, and wildlife), preservation of monuments or objects of artistic or historic interest, and the advancement of any other object of general public utility.
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