A. List of eligible activities for demonstrating primacy of Social Impact
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B. Target Segment
Social Enterprise shall target underserved or less privileged population segments or regions recording lower performance in the development priorities of central or state governments.
C. Predominance (Any one of the following) (applicable to For-Profit Enterprises only)
- At least 67% of the immediately preceding 3-year average of revenues comes from providing eligible activities to members of the target population
or
- At least 67% of the immediately preceding 3-year average of expenditures has been incurred for providing eligible activities to members of the target population
or
- Members of the target population to whom the eligible activities have been provided constitute at least 67% of the immediately preceding 3-year average of the total customer base/beneficiaries
D. Registration Certificate under section 12A/12AA/ 12AB/ 10(23C)/10(46) to be valid for at least the next 12 months. Valid 80G registration under Income Tax Act, 1961 for entities registered under section 12A/ 12AA/ 12AB of the Income Tax Act, 1961.
E. Entities ineligible to be identified as a Social Enterprise
- Corporate foundations
- Political or religious organizations or activities
- Professional or trade associations
- Infrastructure, and housing companies, except affordable housing

