(2)A person referred to in sub-section (1) shall be eligible for registration, if––(a)such person is constituted or registered or incorporated in India for carrying out one or more charitable purposes, as referred to in section 2(23) or one or more public religious purposes; and(b)the properties of such person are held for the benefit of the general public under an irrevocable trust––(i)wholly for charitable or religious purposes in India; or(ii)partly for charitable or religious purposes in India, if such person was constituted or registered or incorporated prior to the commencement of the Income-tax Act, 1961.
