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Income Tax - Frequently Asked Questions (FAQs)

FAQs on charitable or religious trusts

What is the meaning of charitable purpose?

  • Contents

Ans. Section 2(15) of the Income-tax Act provides an inclusive definition of 'charitable purpose'. It includes the following:

a. Relief of the Poor;

b. Education;

c. Yoga;

d. Medical Relief;

e. Preservation of the environment (including watersheds, forests, and wildlife);

f. Preservation of monuments or places or objects of artistic or historic interest; and

g. Advancement of any other object of general public utility.​

 

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