Interpretations in this Chapter.

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.... a business carried on in the course of the actual carrying out of any charitable activity;          (b) "charitable activity" means the following activities carried out in India, namely:—            (i) relief of the poor;            (ii) advanceme....

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....ch activity) and where the gross receipts during the financial year from such activity exceed ten lakh rupees;        (c) "general public" means the body of people at large sufficiently defined by some common quality of public or impersonal nature;        (d) "interested person" in relation to a non-profit organisation means— &....