CHAPTER XVII

SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS

Restriction on commercial activities by a registered non-profit organisation.

345. A registered non-profit organisation (other than a registered non-profit organisation mentioned in section 346) shall not carry out any commercial activity unless— (a) such commercial activity is incidental to the attainment of the objectives of the registered non-profit organisation; and

(b) separate books of account are maintained for such activities.