https://www.taxtmi.com/circulars?id=5462 The proviso to section 2(15) excludes from charitable purpose any advancement of objects of general public utility that involves trade, commerce or business activities or rendering services related thereto for consideration; the proviso does not affect relief of the poor, education or medical relief, which remain charitable even if incidental commercial activities are undertaken, provided the business is incidental to the objectives and separate books of account are maintained. en-us Fri, 19 Dec 2008 00:00:00 +0530 Mon, 19 Jan 2009 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5462 The proviso to section 2(15) excludes from charitable purpose any advancement of objects of general public utility that involves trade, commerce or business activities or rendering services related thereto for consideration; the proviso does not affect relief of the poor, education or medical relief, which remain charitable even if incidental commercial activities are undertaken, provided the business is incidental to the objectives and separate books of account are maintained. Circulars Income Tax Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5462