A Practical Approach to Taxation And Accounting Of Charitable Trusts, NGOs & NPOs
by CA. (Dr) N. SureshBook Currently Unavailable
This book is no longer available and has been discontinued
Browse Other BooksCONTENTS AT A GLANCE
| Bharat? | 5 |
| Preface to the Tenth Edition | 7 |
| About the Author | 9 |
| About the experts who have contributed to the book | 10 |
| Bird’s Eye View of Amendments made by Finance (No. 2) Act, 2024 | 11 |
| Bird’s Eye View of Amendments made by Finance Act, 2023 | 15 |
| Bird’s Eye View of Amendments made by Finance Act, 2022 | 27 |
| Detailed Contents | 43 |
| Table of Cases | 71 |
| 1 Significant Role of NGOs and NPOs in India | 1 |
| Chapter 2 Applicability of Sections 60 to 63 — Transfer of Income without Transfer of Assets | 4 |
| Chapter 3 Charity | 9 |
| Chapter 4 Charitable Purpose | 16 |
| Chapter 5 Relief of the Poor | 30 |
| Chapter 6 Education and Medical Relief | 37 |
| Chapter 7 Advancement of any other General Public Utility | 61 |
| Chapter 8 Proviso to Section 2(15) — Restriction on Trade,Business, Commerce | 90 |
| Chapter 9 Basics on Formation of Trust or Society or Section 8 Company | 122 |
| Chapter 10 Formation of a Trust | 125 |
| Chapter 11 Formation of a Society | 144 |
| Chapter 12 Formation of Section 8 Companies | 149 |
| Chapter 13 Conditions for Applicability of Sections 11 and 12 | 170 |
| Chapter 14 Registration of Trusts under section 12A | 180 |
| Chapter 15 Procedure for Registration of Trust or Institution under section 12AB | 229 |
| Chapter 16 Breach of Trust | 291 |
| Chapter 17 Rectification or Amendment of Trust Deed | 298 |
| Chapter 18 Limbs of section 11 | 310 |
| Chapter 19 Trust Property | 322 |
| Chapter 20 Legal Obligation — Trust includes Legal Obligation | 325 |
| Chapter 21 Income of Charitable or Religious Trusts or Institutions | 332 |
| Chapter 22 Application of Income | 340 |
| Chapter 23 Prescribed Mode of Investment [Section 11(5)] | 367 |
| Chapter 24 Accumulation of Income | 379 |
| Chapter 25 Filing of Form 9A and Form 10 | 411 |
| Chapter 26 Depreciation | 440 |
| Chapter 27 Consequences of Failure under section 11(1B),11(3) and 11(3A) | 450 |
| Chapter 28 Overview of Forfeiture of Exemption | 457 |
| Chapter 29 Person Specified under section 13(3) | 461 |
| Chapter 30 Forfeiture of Exemption-I | 470 |
| Chapter 31 Forfeiture of Exemptions-II, Failure to Invest in a Mode Specified | 481 |
| Chapter 32 Forfeiture of Exemption-III, Income or Property of the Trust Applied for Specified Persons | 498 |
| Chapter 33 Deemed Restricted User [Section 13(2)(a)–13(2)(h)] | 511 |
| Chapter 34 Voluntary Donations | 531 |
| Chapter 35 Voluntary Contributions (Donations) — Corpus Donations | 546 |
| Chapter 36 Voluntary Contribution — Anonymous Donation | 576 |
| Chapter 37 Business Held under Trust — Section 11(4) | 592 |
| Chapter 38 Exemption of Business Income under section 11(4A) | 601 |
| Chapter 39 Section 80G: Donations | 628 |
| Chapter 40 Donations for Eligible Projects or Schemes | 687 |
| Chapter 41 Inter - Charity Donations | 700 |
| Chapter 42 Identity of Donor | 712 |
| Chapter 43 Capital Gains of Charitable or Religious Trusts or Institutions | 716 |
| Chapter 44 Case Studies in Computation of Capital Gains | 739 |
| Chapter 45 Books of Account, Basis of Accounting and Accounting Aspects | 746 |
| Chapter 46 Accounting Standards Applicable to NPOs, NGOs, Charitable Trusts or Institutions | 805 |
| Chapter 47 Audit of Accounts of Charitable Trusts or Institutions | 817 |
| Chapter 48 Permanent Account Number | 886 |
| Chapter 49 Tax Deduction Account Number | 892 |
| Chapter 50 Filing Return of Income | 904 |
| Chapter 51 Assessment of Charitable Trusts or Institutions | 913 |
| Chapter 52 Principle of Mutuality | 945 |
| Chapter 53 Assessment of AOP/BOI | 967 |
| Chapter 54 Taxation of Charitable or Religious Trusts or Institutions | 984 |
| Chapter 55 Accreted Income-tax on Charitable Trust or Institution when it Ceases to Exist | 999 |
| Chapter 56 Surplus is a Bar to Claim Exemption for Charitable or Religious Trust or Institution under Income Tax Act, 1961? | 1016 |
| Chapter 57 Capitation Fees | 1029 |
| Chapter 58 How to Compute Income of Charitable or Religious Trusts or Institutions | 1050 |
| Chapter 59 Set Off and Carry Forward of Losses | 1071 |
| Chapter 60 Wealth Tax Act, 1957, Relating to Charitable Trusts or Institutions | 1083 |
| Chapter 61 Income of University or Other Educational Institutions under Section 10(23C) | 1102 |
| Chapter 62 Income of Hospital or other Institutions under section 10(23C) | 1150 |
| Chapter 63 Requirements as per Provisos to Section 10(23C) Applicable to Educational and Medical Institutions | 1167 |
| Chapter 64 Excluded Income and Agricultural Income | 1236 |
| Chapter 65 Project Grants, Grants-in-Aid - Accounting and Disclosures | 1242 |
| Chapter 66 Corporate Governance | 1252 |
| Chapter 67 Meetings and Resolutions | 1256 |
| Chapter 68 Foreign Trust and Activities in India | 1262 |
| Chapter 69 Foreign Trust and International Activity | 1274 |
| Chapter 70 Liaison and Branch Office of Foreign Trust or Institution – Activities in India | 1281 |
| Chapter 71 Important CBDT Circulars | 1316 |
| Chapter 72 Prevention of Money Laundering Act, 2002(PMLA) | 1352 |
| Chapter 73 Specimen of Trust Deed | 1356 |
| Chapter 74 Specimen of Memorandum and Bye-Laws of Society | 1360 |
| Chapter 75 Specimen of Memorandum and Articles of Association of Section 8 Company | 1366 |
| Chapter 76 Goods & Services Tax Applicability to Charitable Trusts or Institutions | 1388 |
| Chapter 77 Corporate Social Responsibility | 1399 |
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