What are the requirements to claim the tax exemption in case of the income from the business run by a trust?

Sec. 11(4A) of the Act specifies that in order to claim the tax exemption under Sec. 11 and 12 , the following conditions are required to be satisfied.

a.       The business from which the income representing the profits and gains from Business and Profession is derived, is incidental to the attainment of the objectives of the trust.

b.      Separate books of accounts are maintained by the trust in respect of such business.