03 January 2019
Yes provided, if it involves carrying on of any activity in the nature of trade, commerce or business or any activity of rendering any service in relation to trade, commerce or business for a cess or fee or any other consideration, irrespective of the nature of use or application or retention, of the income from the said activity and Such activity is undertaken in the course of actual carrying out of such advancement of any other object of general public utility and The aggregate receipts from such activity/activities during the previous year, do not exceed 20% of the total receipts, of the trust or institution.
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