Exemption under section 11 in case of assessee claiming both to be charitable institutions as well as mutual organisations

Circular No. 11/2008, dated 19-12-2008

Definition of Charitable purpose under section 2(15) of the Income-tax Act, 1961

Section 2(15) of the Income Tax Act, 1961 (Act) defines charitable purpose to include the following:-

(i) Relief of the poor

(ii) Education

(iii) Medical relief, and

(iv) the advancement of any other object of general public utility.

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