Charitable purpose: general public utility remains charitable only when business-related activity is incidental and receipt limits are observed.

Charitable purpose includes relief of the poor, education, yoga, medical relief, environmental and heritage preservation, and advancement of general public utility. Under the Income-Tax Act, 1961, general public utility ceases to be charitable if it involves trade, commerce, business, or related services for consideration, unless the activity is undertaken in actual pursuit of that object and its aggregate receipts remain within the prescribed share of total receipts.

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