(1)The following persons may, for claiming benefits under this Part as a registered non-profit organisation, make an application for registration in such form and manner, as may be prescribed, to the Principal Commissioner or Commissioner:––(a)a public trust; or(b)a society registered under the Societies Registration Act, 1860, or under any law in force in India; or(c)a company registered under section 8 of the Companies Act, 2013 or the companies registered under section 25 of the Companies Act, 1956 and deemed to have been registered in pursuance of section 465(2)(g) of the Companies Act, 2013; or(d)a University established by law or any other educational institution affiliated thereto or recognised by the Government; or(e)an institution financed wholly or in part by the Government or a local authority; or(f)any person as referred to in Schedule III (Table: Sl. No. 27) to (Table: Sl. No. 29) and (Table: Sl. No. 36) and in Schedule VII (Table: Sl. No. 10) to (Table: Sl. No. 19) and (Table: Sl. No. 42); or(g)any other person notified by the Board in this behalf.
