The definition of “charitable purpose” under section 2(15) has been amended to include ‘Yoga’ as a specific category thereunder. However, ‘yoga’ is not defined in section 2(15). Generally, the term ‘yoga’ is used in a wide sense to encompass different forms of meditation and physical, mental and spiritual practices. In the absence of specific definition, the scope and ambit of what constitutes yoga would be a subject matter of litigation, especially in the context of claiming exemption under section 11.


It is suggested that the term ‘yoga’ be defined in order to confine its scope and prevent abuse of the provision by institutions engaged in other activities of similar nature not constituting yoga.

Source-  ICAI Pre-Budget Memorandum–2018 (Direct Taxes and International Tax
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