Goods & Services Tax
Book Details
CONTENTS AT A GLANCE
Bharat? | 5 |
Preface to the Eighth Edition | 7 |
About the Author | 9 |
About the Experts who have contributed to the Book | 11 |
Detailed Contents | 17 |
Table of Cases | 49 |
Chapter 1 Introduction to FCRA | 1 |
Chapter 2 Applicability of FCRA | 5 |
Chapter 3 Amendments made by Foreign Contribution(Regulation) Amendment Rules, 2015 | 10 |
Chapter 4 Foreign Contribution | 28 |
Chapter 5 Foreign Contribution — Exceptions | 38 |
Chapter 6 Foreign Hospitality | 41 |
Chapter 7 Foreign Source | 65 |
Chapter 8 Foreign Company | 72 |
Chapter 9 Prohibition to Accept Foreign Contribution | 76 |
Chapter 10 Foreign Contribution versus Commercial Organisations | 80 |
Chapter 11 Organisation of Political Nature | 82 |
Chapter 12 Associations or Company Engaged in Production or Broadcast of Audio News or Audio Visual News | 89 |
Chapter 13 Permissible Activities | 100 |
Chapter 14 Gift from Relatives and Foreign Sources | 103 |
Chapter 15 Registration — Procedure and Compliances | 107 |
Chapter 16 Prior Permission — Procedure and Compliances | 148 |
Chapter 17 Circumstances for Rejection of Application for Registration and Prior Permission | 174 |
Chapter 18 Grant of Certification of Registration and Prior Permission | 178 |
Chapter 19 Renewal of Registration | 185 |
Chapter 20 Suspension of Registration | 210 |
Chapter 21 Cancellation of Registration | 218 |
Chapter 22 Designated Bank Accounts | 230 |
Chapter 23 Change in Bank Account — Procedure | 248 |
Chapter 24 Responsibility of Banks under FCRA, 2010 | 250 |
Chapter 25 Administrative/Establishment Expenses and Speculative Investments | 272 |
Chapter 26 Books of Accounts and Method of Accounting | 284 |
Chapter 27 Audit of Accounts and Filing of Returns | 291 |
Chapter 28 Legal Due Diligence | 301 |
Chapter 29 Custody and Management of Foreign Contribution and Assets | 308 |
Chapter 30 FCRA Assets — Investments and Fixed Assets | 312 |
Chapter 31 Procedure for Change in Name, Aims, Objectives,Address | 314 |
Chapter 32 Funds Transfer to Unregistered Organisations | 320 |
Chapter 33 International Activities, Transfers | 324 |
Chapter 34 NRI or Foreign National can be a Board Member | 335 |
Chapter 35 Composition of Change in Board Members | 339 |
Chapter 36 Funds - Loans – Domestic and Other Sources | 345 |
Chapter 37 Funds — Internally Generated, Borrowings,Voluntary Contributions | 347 |
Chapter 38 Foreign Contribution Received in Kind | 352 |
Chapter 39 Inspection, Search and Seizure | 356 |
Chapter 40 Appeals under FCRA, 2010 | 364 |
Chapter 41 Revision of Order by Central Government | 367 |
Chapter 42 Offences and Penalties | 371 |
Chapter 43 Compounding of Offences | 382 |
Chapter 44 Power to Make Rules | 390 |
Chapter 45 Power to Remove Difficulties | 393 |
Chapter 46 Central Government’s Power to Exempt and Other Powers | 394 |
Chapter 47 Application of Other Laws not Barred | 395 |
Chapter 48 Repeal and Saving | 396 |
Chapter 49 Whether FCRA will Apply to Central or State Government Organisations | 398 |
Chapter 50 Projects Grants, Grant-in-Aid — Applicability of FCRA | 400 |
Chapter 51 Liaison and Branch Office of Foreign Trust or Institution — Activities in India | 404 |
Chapter 52 Corporate Social Responsibility | 442 |
Chapter 53 Frequently Asked Questions (with Additional Questions), Circulars, Charters, etc. | 480 |
Chapter 54 Foreign Contribution (Regulation) Act, 2010 as amended upto date | 515 |
Chapter 55 Foreign Contribution (Regulation) Rules, 2011 as amended upto date | 548 |
Chapter 56 Prevention of Money Laundering Act, 2002 as applicable to NPOs | 584 |
Chapter 57 Filling of Annual Returns of Assets and Liabilities under Lokpal and Lokayukta Act, 2013 by Individual of an Association | 600 |
Chapter 58 Practical Case Studies | 606 |
Chapter 59 Practical Illustration of Form FC-1 | 612 |
Chapter 60 Practical Illustration of Form FC-2 | 617 |
Chapter 61 Practical Illustration of Form FC-3A | 621 |
Chapter 62 Practical Illustration of Form FC-3B | 629 |
Chapter 63 Practical Illustration of Form FC-3C | 636 |
Chapter 64 Practical Illustration of Form FC-4 | 641 |
Chapter 65 Practical Illustration of Form FC-6A | 649 |
Chapter 66 Practical Illustration of Form FC-6B | 651 |
Chapter 67 Practical Illustration of Form FC-6C | 653 |
Chapter 68 Practical Illustration of Form FC-6D | 656 |
Chapter 69 Practical Illustration of Form FC-6E | 658 |
Chapter 70 Practical Illustration of Form FC-7 | 660 |
Chapter 71 Charity | 662 |
Chapter 72 Charitable Purpose | 664 |
Chapter 73 Relief of Poor | 668 |
Chapter 74 Education and Medical Relief | 671 |
Chapter 75 Advancement of any Other General Public Utility | 680 |
Chapter 76 Basics of Formation of Trust, Society, Section 8 Company | 692 |
Chapter 77 Formation of Trust | 695 |
Chapter 78 Formation of a Society (under the Societies Registration Act, 1860) | 704 |
Chapter 79 Formation of Section 8 Company | 709 |
Chapter 80 Registration of Trust under section 12A | 720 |
Chapter 81 Procedure for Registration of Trust or Institution under section 12AA/12AB | 729 |
Chapter 82 Income of Charitable or Religious Trusts or Institutions | 748 |
Chapter 83 Application of Income | 753 |
Chapter 84 Prescribed Mode of Investment | 760 |
Chapter 85 Overview of Forfeiture of Exemption | 767 |
Chapter 86 Taxation of Charitable or Religious Trusts or Institutions | 771 |
About the Author
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