Modification of Exemption Scheme with respect to charitable activities

Notification No. 25/2012-ST dated June 20, 2012 as amended by Notification no. 3/2013 dated 1.3.2013

The definition of “charitable activities” is being changed by deleting the portion listed in sub-clause (v) of clause (k).

Thus the benefit to charities providing services for advancement of “any other object of general public utility” up to Rs. 25 Lakh will not be available.

However the threshold exemption will continue to be available up to Rs. 10 lakh.