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Formation, Management & Taxation of Charitable & Religious Trusts & Institutions

2,040.35

Book Details
Title Formation, Management & Taxation of Charitable & Religious Trusts & Institutions
ISBN 9789356038981
Edition 9th,  2024
Pages 1256
Authors Ram Dutt Sharma
Publisher Commercial Law Publishers

(Flat 27% Discount for a limited period + Free Shipping)

HSN/SAC Code49011010
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Description

Discover the 9th Edition (2024) of ‘Formation, Management & Taxation of Charitable & Religious Trusts & Institutions‘ by Ram Dutt Sharma, a detailed 1256-page guide. ISBN: 9789356038981. Available with a flat 27% discount and free shipping for a limited time. Published by Commercial Law Publishers, this essential resource covers everything from establishment to taxation of trusts and institutions.

Chapter Content Page
1 Introduction 1
2 Public Institutions Exempt from Tax 12
3 Non-Governmental Organisation (NGO) 28
4 Laws Governing Trusts/Institutions in India 37
5 Trust 42
6 Trust Created by Book Entries. 37
7 Public Trust 61
8 Private Trust 74
9 Family Trusts 120
10 Religious Trust 125
11 Society 148
12 Private Limited Non-Profit Company 155
13 Wakf (Charitable Trust)
Meaning of Wakf
168
14 Business Trust 180
15 Electoral Trust 189
16 Unregistered Trust 205
17 Trust Deed for Trust/Institutions 220
18 Types of Registration of a Charitable & Religious Trust 247
19 Status of Charitable Trust or Institutions 250
20 Source of Income of a Trust 252
21 Foreign Contribution 257
22 Rental Income of Trusts/Institutions 270
23 Agricultural Income of Trust 279
24 Charitable Purpose 284
25 Charitable Objects – ‘Relief of the Poor 294
26 Charitable Objects – ‘Education 305
27 Charitable Objects – ‘Yoga. 326
28 Charitable Objects – ‘Medical Relief’ 331
29 Charitable Objects – ‘Prevention of the Environment
(Including Watersheds, Forests and Wildlife)
336
30 Charitable Objects – ‘Preservation of Monuments or Places
or Objects of Artistic or Historic Interest
343
31 Charitable Objects – ‘Advancement of any Other Object of
General Public Utility
345
32 Income Includes Voluntary Contributions Received by a
Trust
377
33 Educational and Medical Institutions 381
34 Universities or Other Educational Institutions. 385
35 Hospitals or Other Medical Institutions 400
36 Exemption of Income of any University or Other
Educational Institution Substantially Financed by
Government
412
37 Exemption of Income of any Hospital or Other Institution
Wholly or Substantially Financed by Government
418
38 Exemption for the Income Received by any University or
Other Educational Institution if the Aggregate Annual
Receipts do not Exceed Five Crore Rupees
422
39 Exemption for the Income Received by any Hospital or
Hospitals or Institution or Institutions if Annual Receipts
do not Exceed Five Crore Rupees
428
40 Approved Fund or Institution Established for Charitable
Purposes
432
41 Trust (Including Legal Obligation) or Institution only for
Public Religious Purposes or Wholly for Public Religious
and Charitable Purposes
438
42 Any University or Other Educational Institution Approved
by the Principal Commissioner or Commissioner
442
43 Exemption for the Income Received by any Hospital or
Other Institution do not Exceed Five Crore Rupees………..
464
44 Application for Approval of Educational Institution or any
University or any Hospital or Other Medical Institution to
be Made in Prescribed Form
471
45 Pass an Order in Writing Granting it Approval for a Period
of Five Years
474
46 Application of Income and Investment of Funds
Accumulation is permitted subject to conditions [Explanation 3 to
Third proviso of section 10(23C)]
483
47 Exemption not to be Denied in Certain Circumstances 489
48 Investment of Funds 490
49 Contribution in Kind 491
50 Business Income of any University or Other Educational
Institution or any Hospital or Other Medical Institution
shall be Chargeable to Tax, Unless the Business is
Incidental to the Attainment of its Objects and Separate
Books of Accounts are Maintained by it in Respect of Such
Business
493
51 Any Approval Granted under the Second Proviso shall
Apply in Relation to the Income of the Fund or Trust or
Institution or University or Other Educational Institution or
Hospital or Other Medical Institution
495
52 Order under Clause (i), Sub-Clause (b) of Clause (ii) and
Clause (iii) of the Second Proviso shall be Passed, in Such
Form and Manner as may be Prescribed, before Expiry
of Period of Three Months, Six Months and One Month
Respectively, Calculated from the End
496
53 Trust or Institution or University or Other Educational
Institution or Hospital or Other Medical Institution
shall Keep and Maintain Books of Account and Other
Documents Get its Accounts Audited
499
54 Taxability of Donations Received for but not Applied, to
Earthquake Relief in Gujarat
502
55 Restriction on Exemption in Case of Corpus Donation by
Exempt Entities to Other Exempt Entities
403
56 Applicability of TDS Provisions & Restrictions on Cash
Payments – Expenditure Incurred Without Deduction of Tax
and in Cash will not be Eligible as Application of Income
Under Section 10(23C)
506
57 Not be Treated as Application of Income to the Objects
for which Such Fund or Trust or Institution or University or
Educational Institution or Hospital or Other Medical
Institution
509
58 Non-Fulfilment of the Conditions Laid Down under
Section 10(23C) and Withdrawal of Approval Granted to
University or Educational Institution under Section 10(23C)
(vi) or any Hospital or Other Medical Institution Referred
to in Section 10(23C)(via)
510
59 Any Anonymous Donation Referred to in Section 115BBC
on which Tax is Payable in Accordance with the Provisions
of the Said Section shall be Included in the Total
Income
514
60 All Applications Made under the Existing First Proviso,
Pending before the Principal Commissioner or
Commissioner, on which no Order has been Passed, shall
be Deemed to be an Application Made under Clause (iv) of
the First Proviso on that Date
515

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