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103. Interpretations in this Chapter
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103. Interpretations in this Chapter.—In this Chapter, unless the context otherwise requires,—
(a) "business incidental to charitable activity" means a business carried on in the course of the actual carrying out of any charitable activity ;
(b) "charitable activity" means the following activities carried out in India, namely :—
(i) relief of the poor ;
(ii) advancement of education ;
(iii) medical relief ;
(iv) preservation of environment (including watersheds, forests and wildlife) ;
(v) preservation of monuments or places or objects of artistic or historic interest ; or
(vi) advancement of any other object of general public utility, not involving the carrying on of any activity in the nature of trade, commerce or business or any activity of rendering any service in relation thereto, for a cess, fee or any other consideration (irrespective of nature of use, application or retention of the income from such activity) and where the gross receipts during the financial year from such activity exceed ten lakh rupees ;
(c) "general public" means the body of people at large sufficiently defined by some common quality of public or impersonal nature ;
(d) "interested person" in relation to a non-profit organisation means—
(i) the founder of the organisation or the settlor of the trust ;
(ii) any person whose total contribution to the organisation during the financial year exceeds fifty thousand rupees ;
(iii) a member of the Hindu undivided family if the settlor or founder or person is a Hindu undivided family ;
(iv) any manager, by whatever name called, of the organisation or trustee of the trust ;
(v) any relative of the settlor, founder, member, trustee or manager ; or
(vi) any concern in which any of the persons referred to in clauses (i) to (v) has a substantial interest ;
(e) "trust" includes legal obligation.
Clause 103 provides the meaning of certain terms used in Chapter-IV. It defines "charitable activity" to mean the following activities carried out in India, namely :—
(i) relief of the poor ;
(ii) advancement of education ;
(iii) medical relief ;
(iv) preservation of environment including watersheds, forests and wildlife ;
(v) preservation of monuments or places or objects of artistic or historic interest ; or
(vi) advancement of any other object of general public utility, not involving the carrying on of any activity in the nature of trade, commerce or business or any activity of rendering any service in relation thereto, for a cess, fee or any other consideration (irrespective of nature of use, application or retention of the income from such activity) and where the gross receipts during the financial year from such activity exceed ten lakh rupees.
The said clause also defines the phrases "business incidental to charitable activity" and "general public".
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