Income Tax Act Section 2(15) exempts charitable activities like education from trade or commerce restrictions. https://www.taxtmi.com/highlights?id=41899 Charitable activity u/s 2(15) - the legislature did not desire the condition or restriction related to trade / commerce to be attached to the remaining activities which were defined or categorized as charitable purpose under sub-section (15) which includes the education. en-us Mon, 08 Oct 2018 18:16:40 +0530 Mon, 08 Oct 2018 18:16:40 +0530 TaxTMI RSS Generator Income Tax Act Section 2(15) exempts charitable activities like education from trade or commerce restrictions. https://www.taxtmi.com/highlights?id=41899 Charitable activity u/s 2(15) - the legislature did not desire the condition or restriction related to trade / commerce to be attached to the remaining activities which were defined or categorized as charitable purpose under sub-section (15) which includes the education. Highlights Income Tax Mon, 08 Oct 2018 18:16:40 +0530 https://www.taxtmi.com/highlights?id=41899