With a view to weed out commercial activities under the garb of
charity, the tax department has said any general public service that
involves trade, commerce or business for a consideration will not be
treated as Charity under the Income Tax Act.
Issuing ‘Explanatory Notes to the Provisions of the Finance Act,
2015’, which lists all the amendments that were made to it, the Central
Board of Direct Taxes (CBDT) in a circular gave the definition of
‘charitable