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of <h1>Section 345 narrows nonprofit commercial limits; removes in-line public utility exception and shifts scope to Section 346</h1> A registered non-profit may not carry on commercial activity unless the activity is incidental to its objectives and separate books of account are kept; both the Bill and the enacted Act retain these substantive and procedural conditions. The Bill's original text contained an in-line descriptive exception for organisations 'advancing any other object of general public utility,' whereas the enacted Section 345 removes that wording and instead excludes entities identified by cross-reference to section 346, shifting clarity and scope to that separate provision. Key terms, thresholds, penalties and commencement remain unspecified, creating interpretive and compliance uncertainty.
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