(i) Relief of the Poor

(ii)Education

(iii)Medical Relief and

(iv)the advancement of any other object of general public utilit

An entity with a charitable object of the above nature was eligible for exemption from tax under section 11 or alternatively under section 10(23C) of the Act. However, it was seen that a number of entities who were engaged in commercial activities were also claiming exemption on the ground that such activities were for the advancement of objects of general public utility in terms of the fourth limb of the defenition of "Charitable Purpose'. Therefore, section 2(15) was amended vide Finance Act, 2008 by adding a proviso which states that the advancement of any other object of general public utility shall not be a charitable purpose if it involves the carrying onn of -

[a] any activity in the nature of trade, coomerece or business,

[b] any activity of rendering any service in relation to any trade, commerce or business;

For a cess orv fee or any other consideration, irrespective of the nature of use or application, or retention of the income from such activity.