<s>[INST] When shall the advancement of any other object of general public utility not be treated as a charitable purpose? [/INST] ​The advancement of any other object of a general public utility shall not be a charitable purpose if it involves the carrying on of any activity in the nature of trade, commerce or business (or any activity of rendering any service in relation to any trade, commerce or business) for a cess or fee or any other consideration.

This exception, however, does not apply if such activity is undertaken in the course of the actual carrying out of such advancement of any other object of general public utility and the aggregate receipts from such activity during the previous year do not exceed 20% of the total receipts of such trust during that previous year.​ </s>