Goods & Services Tax

Share this course:

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

Dr. Jyoti Rattan & CA. Alok Krishan

View other books from Income Tax
Goods & Services Tax
Publisher: Bharat Law House
Pages: 452
Language: Hindi
ISBN: 9789348080547
₹495 ₹ 595
Save ₹100 (17% OFF)
Add to Cart

Have Questions About This Book?

Our course advisors are here to help you make the right decision for your career growth.

Other books
Power BI Course
Enterprise Information System Book
CA Kunal Agrawal
Power BI Course
Income Tax Act
Dr. Girish Ahuja & Dr. Ravi Gupta
Join Us !!

List your Books

Share your knowledge and help shape the next generation of tech-savvy CA & Tax professionals while building a rewarding career in education.

Get Started