Section 2(4)(a) in The Goa, Daman and Diu Shops and Establishments Act, 1973
(a)a society registered under the Societies Registration Act, 1860 (Central Act XXI of 1860) or charitable or other trust, whether registered or not, which carries on any business, trade or profession or work in connection with, or incidental or ancillary to, such business trade or profession;