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
- Chapter 71 Important CBDT Circulars
- Chapter 72 Prevention of Money Laundering Act, 2002 (PMLA)
DIVISION XIX
Specimen of Deeds
- Chapter 73 Specimen of Trust Deed &n
Bharat's A Practical Approach to Taxation & Accounting of Charitable Trusts, NGOs & NPOs 2023 by CA. N. Suresh
- Publisher: Bharat Law House Pvt. ltd.
- Book Code: 9789394163577
- Availability: 10
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Rs2,995.00
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Tags: Taxation & Accounting of Charitable Trusts, NGOs & NPOs, CA. N. Suresh, 9789394163577, Bharat Law House, Charitable Trusts