Quantcast
  • CCH's A Practical Approach to Taxation & Accounting of Charitable Trusts, NGOs & NPOs 2022 by CA. N. Suresh

Division I

Role of NGOs & 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

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

  • Chapter 45     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
  • Chapter 74     Specimen of Memorandum and Bye-Laws of Society
  • Chapter 75     Specimen of Memorandum and Articles of Association of Section 8 Company
  • Division XX

Goods & Services Tax and Corporate Social Responsibility

  • Chapter 76     Goods & Services Tax Applicability to Charitable Trusts or Institutions
  • Chapter 77     Corporate Social Responsibility

Write a review

Note: HTML is not translated!
    Bad           Good

CCH's A Practical Approach to Taxation & Accounting of Charitable Trusts, NGOs & NPOs 2022 by CA. N. Suresh

  • Rs2,595.00
  • Rs2,075.00


Related Books

Snow White's Maharashtra Public Trusts Act, 1950 by Adv. Sunil Dighe | (MPT / BPT, 1950)

Snow White's Maharashtra Public Trusts Act, 1950 by Adv. Sunil Dighe | (MPT / BPT, 1950)

This book contains the Maharashtra Public Trusts Act, 1950 along with the Maharashtra Public Trus..

Rs995.00

Xcess Infostore's How to Start Promote & Manage an NGO & NPO by CA. Virendra K. Pamecha

Xcess Infostore's How to Start Promote & Manage an NGO & NPO by CA. Virendra K. Pamecha

NGO is Non Government Organisation also Known as Non-For-Profit Organisation (NPO), also Covering..

Rs370.00

Nabhi's Handbook for NGOs (Non Governmental Organisations) in Hindi

Nabhi's Handbook for NGOs (Non Governmental Organisations) in Hindi

This book gives us a view on the role of NGOs who play a very important role in the development o..

Rs790.00

Snow White's Charitable & Religious Trusts & Institutions by S. Rajaratnam

Snow White's Charitable & Religious Trusts & Institutions by S. Rajaratnam

Contents of the Book ; Formation of Charity - Available Options Formation of Trusts ..

Rs595.00

Snow White's Law & Procedure on Charitable Trusts & Religious Institutions by S. Rajaratnam, Jignesh R, Shah

Snow White's Law & Procedure on Charitable Trusts & Religious Institutions by S. Rajaratnam, Jignesh R, Shah

This is an indespensible guide relating to Tax and other matters for voluntary agencies. This boo..

Rs2,635.00 Rs3,295.00

Puri Publication's Let Us Know Taxes In India 2022-23 by Arun Kumar Chandak, Vinay Malan, Akshat Chandak

Puri Publication's Let Us Know Taxes In India 2022-23 by Arun Kumar Chandak, Vinay Malan, Akshat Chandak

This is being a very small and simple guide on how to understand, calculate and manage your tax o..

Rs415.00 Rs490.00

Company Law Institute's Taxation of Charitable and Religious Trusts by S. K. Tyagi

Company Law Institute's Taxation of Charitable and Religious Trusts by S. K. Tyagi

Taxation of Charitable and Religious Trusts with special chapter on educational Institutions book..

Rs690.00

Wolters Kluwer's Interesting Issues on Charitable Trusts or Institutions, NGOS, NPOS by CA. (Dr.) N. Suresh

Wolters Kluwer's Interesting Issues on Charitable Trusts or Institutions, NGOS, NPOS by CA. (Dr.) N. Suresh

This book contains a compilation of issues on Charitable trusts, institutions, NGOs and NPOs that ..

Rs1,295.00

Mahiti Pravah Publication's NGO Guide

Mahiti Pravah Publication's NGO Guide

Price of 1 Issue: Rs. 150/-Courier charges: Rs. 75/- is added..

Rs225.00

Taxmann's Trusts and NGOs Ready Reckoner2022 by Dr. Manoj Fogla, CA. Suresh Kumar Kejriwal & CA. Tarun Kumar

Taxmann's Trusts and NGOs Ready Reckoner2022 by Dr. Manoj Fogla, CA. Suresh Kumar Kejriwal & CA. Tarun Kumar

This book explains the tax implications during the life cycle of a charitable trust, starting from&n..

Rs1,695.00 Rs1,995.00

Tags: Taxation & Accounting of Charitable Trusts, NGOs & NPOs, CA. N. Suresh, 9789394163041