(3)The expenditure referred to in sub-section (1) shall be the expenditure incurred in India (other than capital expenditure) for the objects of the registered non-profit organisation, subject to the fulfilment of the following conditions:—(a)such expenditure shall be incurred in India;(b)such expenditure shall be for the objects of the registered non-profit organisation;(c)such expenditure is not made from the corpus standing to the credit of the registered non-profit organisation as on the end of the tax year immediately preceding the tax year for which income is being computed;(d)such expenditure is not out of any loan or borrowing;(e)the claim of depreciation is not in respect of an asset, acquisition of which has been claimed as application of income, in the same or any other tax year;(f)such expenditure is not in the form of any contribution or donation to any person;(g)such expenditure is not on account of a payment or aggregate of payments made to a person in contravention to the provisions of section 36(4), (5), (6) and (7);(h)such payment is allowable under section 35(b)(i); and
