RULE:- U/S 11(2) THE ADDITIONAL AMOUNT (OVER AND ABOVE 15%) ACCUMULATED OR SET APART FOR SPECIFIED PURPOSES.
SHOULD THIS SPECIFIED PURPOSE BE NECESSARILY AN CAPITAL EXPENDITUR OR CAN IT BE GENERAL DAY TO DAY CHARITABLE ACTIVITY OF THE TRUST ? LIKE MAINTAINANCE OF DHARAMSHALA AND /OR SPREADING SPIRITUAL, SOCIAL AND HARMONIAL EDUCATION IN THE SOCIETY.