Services provided by person located in a non- taxable territory

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..... vities; or ( c ) a person located in a non-taxable territory; Meaning definitions: From 1.4.2012 to 31.3.2013 (K) charitable activities means activities relating to - ( i ) public health by way of - ( a ) care or counseling of ( i ) terminally ill persons or persons with severe physical or mental disability, ( ii ) persons afflicted with HIV or AIDS, or ( iii ) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or ( b ) public awareness of preventive health, family planning or prevention of HIV infection ( ii ) advancement of religion or spirituality ( iii ) advancement of educational programmes or skill development relating to,- ( a ) abandoned, orphan .....

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..... ically or mentally abused and traumatized persons ( c ) prisoners or ( d ) persons over the age of 65 years residing in a rural area ( iv ) preservation of environment including watershed, forests and wildlife . Amending Note: W.e.f. 1-4-2013, entry in (e) above had been deleted vide Notification No. 3/2013-ST, dated 1-3-2013 . Thus, this residual clause of general public utility for the purpose of charitable activities will not be in force. Thus, the benefit to charities providing services for advancement of any other object of general public utility upto ₹ 25 lakhs will not be available. However, the threshold exemption will continue to be available up to ₹ 10 lakhs. From 1.7.2012 to 29.1.2014 .....

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..... agement of a municipal or local fund; (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006; (41 of 2006.) (e) a regional council or a district council constituted under the Sixth Schedule to the Constitution ; (f) a development board constituted under article 371 of the Constitution ; or (g) a regional council constituted under article 371A of the Constitution ; 65B (35) non-taxable territory means the territory which is outside the taxable territory; Clarification by the Board ( Taxation Guide Guidance Note 7 Exemptions dated 20.06.2012) 7.11.17 I am resident in Jammu and Kashmir and planning to construct a property .....

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