அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 217 of the principal enactment as last amended by Act, No. 19 of 2009 is hereby further amended as follows :-
(1)
in the definition of the expression “charitable purpose”:-
(a)
by the substitution in paragraph (b) for the words “education or knowledge;”, of the words “education or knowledge other than by any institution established for business purposes or by any institution established under the Companies Act:”;
(b)
by the addition immediately after paragraph (b), of the following paragraph :-
“(bb)
activities for the protection of the environment or eco-friendly activities”;
(2)
by the insertion, immediately after the definition of the expression “taxable income”, of the following new definition :-
“Tax Appeals Commission” means the
Tax appeals Commission established by the Tax Appeals Commission Act, No. 23