been applied, other than for the objects of the trust or institution; or (b) the trust or institution has income from profits and gains ... objectives; or (c) the trust or institution has applied any part of its income from the property held under a trust for private religious purposes
Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
paid to any trust or institution registered under section 12AA [or section 12AB] or to any fund or institution or trust or any university ... year in which such trust or institution was dissolved. (4) For the purposes of this section "property held under trust" includes a business undertaking
including rights of management or control or any other rights whatsoever; (15) "charitable purpose" includes relief of the poor, education, yoga, medical relief, preservation ... other object of general public utility: Provided that the advancement of any other object of general public utility shall not be a charitable purpose
Section 13 in The Income Tax Act, 1961
13. Section 11 not to apply in
Section 80G in The Income Tax Act, 1961
80G. Deduction in respect of donations to
