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“Charitable Activities under Negative List Regime”




  • Exemption to "Charitable Activities" by an entity registered u/s 12 AA of Income Tax Act,1961.
  • Services received by a registered entity from service provider located in non-taxable territory for providing charitable activities


Definition: “Charitable Activities”


Activities relating to–


a) public health by way of –

I. 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


II.public awareness of preventive health, family planning or prevention of HIV infection;


b) advancement of religion;


c) advancement of educational programmes or skill development relating to,-

i. abandoned, orphaned or homeless children;

ii. physically or mentally abused and traumatized persons;

iii. prisoners; or

iv. persons over the age of 65 years residing in a rural area;


d) preservation of environment including watershed, forests and wildlife; or


e) advancement of any other object of general public utility up to a value of twenty five lakh rupees in a financial year subject to the condition that total value of such activities had not exceeded twenty five lakh rupees during the preceding financial year; or


Explanation: - For the purpose of this clause, ‘general public’ means the body of people at large sufficiently defined by some common quality of public or impersonal nature.

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