Shanti Wellness Centre, an entity registered under Section 12AB of Income Tax Act, 1961 has furnished you the following details with respect to the…

(b) Computation of taxable value for the month of June 2025 Services by entity registered under section 12AB of Income-tax Act are exempt only when they are charitable activities. Particulars Taxable Value (₹) Camps conducted for advancement of religion and spirituality [Exempt since such activities are included in charitable activities.] - Activities relating to skill development programme to abandoned, orphaned or homeless children [Exempt since such activities are included in charitable activities.] - Activities relating to skill development programme to persons over the age of 65 years in an urban area [Not Exempt since such activities are included in charitable activities only when they relate to persons over the age of 65 years residing in a rural area.] 2,00,000 Renting of premises to bookshop for business [Taxable since such activities are not included in charitable activities.] 12,000 Grant of advertising rights for publicity on trust's premises [Taxable since such activities are not included in charitable activities.] 5,500 Organising "Basketball Training Camp” for teenagers' coaching [Services provided by entity registered under section 12AB of Income-tax Act by way of training or coaching in sports are exempt.] - Taxable value 2,17,500