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
(iii) Medical relief, and
(iv) the advancement of any other object of general public utility.