Help Required Regarding Taxation

AOA,

Does any body know about the the amendment in income tax ord. in 2014, they have introduced few new rules, one of them in 100c - tax credit to certain persons, i would like to know weather it applies to non profit companies under section 42 of the companies ordinance 1984 or not.

Any help/ guidance/ reference will be appreciated

Sincerely

consult a good tax lawyer/attorney.