Charitable activities

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....nd Definitions: From 1.4.2012 to 31.3.2013 (K) "charitable activities" means activities relating to - (i) public health by way of - (a) care or counseling of (i) terminally ill persons or persons with severe physical or mental disability, (ii) persons afflicted with HIV or AIDS, or (iii) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (b) public aw....

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....ear subject to the condition that total value of such activities had not exceeded twenty five lakhs rupees during the preceding financial year From 1.4.2013 - Notification No. 3/2013-ST, dated 1-3-2013. (K) "charitable activities" means activities relating to - (i) public health by way of - (a) care or counseling of (i) terminally ill persons or persons with severe physical or mental disabi....

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....ility for the purpose of charitable activities will not be in force. Thus, the benefit to charities providing services for advancement of any other object of general public utility upto ₹ 25 lakhs will not be available. However, the threshold exemption will continue to be available up to ₹ 10 lakhs. From 1.4.2012 "rural area" means the area comprised in a village as defined in land r....