DIVISION I

Role of NGOs and NPOs

• Chapter 1       Significant Role of NGOs and NPOs in India                      

DIVISION II

Transfer of Income without Transfer of Assets

• Chapter 2       Applicability of Sections 60 to 63 — Transfer of Income without Transfer of Assets         

DIVISION III

Charity and Charitable Purpose

• Chapter 3       Charity                                                                                   
• Chapter 4       Charitable Purpose                                                                 
• Chapter 5       Relief of the Poor                                                                  
• Chapter 6       Education and Medical Relief                                               
• Chapter 7       Advancement of any other General Public Utility                
• Chapter 8       Proviso to Section 2(15) — Restriction on Trade, Business, Commerce      

DIVISION IV

Formation and Management

• Chapter 9       Basics on Formation of Trust or Society or Section 8 Company       
• Chapter 10     Formation of a Trust                                                              
• Chapter 11     Formation of a Society                                                          
• Chapter 12     Formation of Section 8 Companies                                      

DIVISION V

Registration and Procedure for Registration

• Chapter 13     Conditions for Applicability of Sections 11 and 12              
• Chapter 14     Registration of Trusts under section 12A                              
• Chapter 15     Procedure for Registration of Trust or Institution under section 12AA       

DIVISION VI

Breach of Trust and Rectification of Trust Deed

• Chapter 16     Breach of Trust                                                                      
• Chapter 17     Rectification or Amendment of Trust Deed                          

DIVISION VII

Income and Application of Income

• Chapter 18     Limbs of section 11                                                               
• Chapter 19     Trust Property                                                                        
• Chapter 20     Legal Obligation — Trust includes Legal Obligation            
• Chapter 21     Income of Charitable or Religious Trusts or Institutions       
• Chapter 22     Application of Income                                                           
• Chapter 23     Prescribed Mode of Investment [Section 11(5)]                   
• Chapter 24     Accumulation of Income                                                       
• Chapter 25     Filing of Form 9A and Form 10                                            
• Chapter 26     Depreciation                                                                           
• Chapter 27     Consequences of Failure under section 11(1B), 11(3) and 11(3A)   

DIVISION VIII

Forfeiture of Exemptions

• Chapter 28     Overview of Forfeiture of Exemption                                   
• Chapter 29     Person Specified under section 13(3)                                    
• Chapter 30     Forfeiture of Exemption-I                                                     
• Chapter 31     Forfeiture of Exemptions-II, Failure to Invest in a Mode Specified 
• Chapter 32     Forfeiture of Exemption-III, Income or Property of the Trust Applied for Specified Persons                                                                                               
• Chapter 33     Deemed Restricted User [Section 13(2)(a) – 13(2)(h)]         

DIVISION IX

Voluntary Contributions (Donations)

• Chapter 34     Voluntary Donations                                                             
• Chapter 35     Voluntary Contributions (Donations) — Corpus Donations
• Chapter 36     Voluntary Contribution — Anonymous Donation                

DIVISION X

Business held in trust

• Chapter 37     Business Held under Trust — Section 11(4)                         
• Chapter 38     Exemption of Business Income under section 11(4A)          

DIVISION XI

• Donor’s Benefit
• Chapter 39     Section 80G: Donations                                                         
• Chapter 40     Donations for Eligible Projects or Schemes                           
• Chapter 41     Inter-Charity Donations                                                         
• Chapter 42     Identity of Donor                                                                  

DIVISION XII

Capital Gains for Charitable Trusts or Institutions

• Chapter 43     Capital Gains of Charitable or Religious Trusts or Institutions         
• Chapter 44     Case Studies in Computation of Capital Gains                     

DIVISION XIII

Books of Account, Method of Accounting,
Audit of Accounts of Charitable Trust,
Assessment of Charitable Trusts or Institutions

• Chapter 45     Books of Account, Basis of Accounting and  Accounting Aspects 
• Chapter 46     Accounting Standards Applicable to NPOs, NGOs, Charitable Trusts or Institutions         
• Chapter 47     Audit of Accounts of Charitable Trusts or Institutions         
• Chapter 48     Permanent Account Number                                                 
• Chapter 49     Tax Deduction Account Number                                          
• Chapter 50     Filing Return of Income                                                        
• Chapter 51     Assessment of Charitable Trusts or Institutions                    
• Chapter 52     Principle of Mutuality                                                            
• Chapter 53     Assessment of AOP/BOI                                                      

DIVISION XIV

Taxation

• Chapter 54     Taxation of Charitable or Religious Trusts or Institutions     
• Chapter 55     Accreted Income-tax on Charitable Trust or Institution when it Ceases to Exist     
• Chapter 56     Surplus is a Bar to Claim Exemption for Charitable or Religious Trust or Institution under Income Tax Act, 1961?                                                         
• Chapter 57     Capitation Fees                                                                      
• Chapter 58     How to Compute Income of Charitable or Religious Trusts or Institutions  
• Chapter 59     Set Off and Carry Forward of Losses                                   
• Chapter 60     Wealth Tax Act, 1957, Relating to Charitable Trusts or Institutions

DIVISION XV

Income Excluded

• Chapter 61     Income of University or Other Educational Institutions under section 10(23C)      
• Chapter 62     Income of Hospital or other Institutions under section 10(23C)       
• Chapter 63     Requirements as per Provisos to Section 10(23C) — Applicable to Educational and Medical Institutions                                                                             
• Chapter 64     Excluded Income and Agricultural Income                          
• Chapter 65     Project Grants, Grants-in-Aid — Accounting and Disclosures         

DIVISION XVI

Corporate Governance

• Chapter 66     Corporate Governance                                                           
• Chapter 67     Meetings and Resolutions                                                      

DIVISION XVII

FCRA, International Activity, Liaison and Branch Office

• Chapter 68     Foreign Trust and Activities in India                                     
• Chapter 69     Foreign Trust and International Activity                               
• Chapter 70     Liaison and Branch Office of Foreign Trust or Institution – Activities in India      

DIVISION XVIII

Important Circulars, Acts

1. Chapter 71     Important CBDT Circulars                                                    
2. Chapter 72     Prevention of Money Laundering Act, 2002 (PMLA)          

DIVISION XIX

Specimen of Deeds

• Chapter 73     Specimen of Trust Deed                   &n