https://www.taxtmi.com/forum/issue?id=108093 Amendment narrows the scope of charitable purpose by providing that advancement of an object of general public utility is not charitable if it involves trade, commerce, business, or fee based services, unless (i) the activity is undertaken in the course of actual carrying out of the object and (ii) aggregate receipts from such activities in the previous year do not exceed a specified proportion of the trust or institution's total receipts; yoga is expressly included as a charitable category. en-us Sat, 28 Feb 2015 19:00:45 +0530 Thu, 23 Jan 2025 15:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108093 Amendment narrows the scope of charitable purpose by providing that advancement of an object of general public utility is not charitable if it involves trade, commerce, business, or fee based services, unless (i) the activity is undertaken in the course of actual carrying out of the object and (ii) aggregate receipts from such activities in the previous year do not exceed a specified proportion of the trust or institution's total receipts; yoga is expressly included as a charitable category. Discussion-Forum Income Tax Sat, 28 Feb 2015 19:00:45 +0530 https://www.taxtmi.com/forum/issue?id=108093