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90. Applicability of this Chapter.
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Chapter IV
Special provisions relating to the computation of total income of
non-profit organisations
90. Applicability of this Chapter.—(1) The provisions of this Chapter shall be applicable to a non-profit organisation, other than any organisation of public importance, specified in the Seventh Schedule.
(2) The Central Government may, subject to such conditions as may be considered necessary, notify a person as a non-profit organisation of public importance for the purpose of the Seventh Schedule.
(3) The provision of this Chapter other than section 95, section 97, section 98, section 99, section 101, section 102 and section 103, shall not apply to a non-profit organisation, being a public religious trust or institution.
Clause 90 provides that Chapter-IV shall be applicable to a non-profit organisation, other than any organisation of public importance, specified in the Seventh Schedule. It also provides that the Central Government may, subject to such conditions as may be considered necessary, notify a person as a non-profit organisation of public importance for the purpose of the Seventh Schedule.
For this purpose, a non-profit organisation has been defined in clause 314 to mean an organisation, by whatever name called, including a trust, if—
(i) it is not established for the benefit of any particular caste or religious community ;
(ii) it does not provide any benefit for the members of any particular caste or religious community ;
(iii) it is established for the benefit of the general public or for the benefit of the Scheduled Castes, the Scheduled Tribes, backward classes, women or children ;
(iv) it is established for carrying on charitable activities ;
(v) it is not established for the benefit of any of its members ;
(vi) it actually carries on the charitable activities during the financial year ;
(vii) the actual beneficiaries of its activities are the general public, Scheduled Castes, the Scheduled Tribes, backward classes, women or children ; and
(viii) it is registered as such under clause 98.
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