-27%
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)
- Description
- Additional information
- Reviews (0)
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 |
Additional information
Publisher | Commercial |
---|
Reviews
There are no reviews yet.