Services provided by person located in a non- taxable territory

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.... a non-taxable territory; Meaning & 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 awareness of preventive health, family planning or prevention of HIV infection (ii) advancement of religion or spirituality (iii) advancement of educational programmes or skill development relating to,- (a) abandoned, orphaned or homeless children (b) physically or mentally abused and traumatized persons (c....

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....sts and wildlife. Amending Note: W.e.f. 1-4-2013, entry in (e) above had been deleted vide Notification No. 3/2013-ST, dated 1-3-2013. Thus, this residual clause of general public utility 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 1.7.2012 to 29.1.2014 (s) "governmental authority" means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State L....