Gross receipts of a non-profit organisation.

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..... (b) any rent received in respect of a property held by the non-profit organisation consisting of any buildings or lands appurtenant thereto; (c) the amount of income derived from any business carried on by the non-profit organisation, if the business is incidental to any charitable activity so carried on; (d) income from transfer of any capital asset computed in accordance with the provisions of .....

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