Taxation of Charitable and Religious Trusts with special chapter on educational Institutions book attempts to simplify, rationalize and provide an in-depth analysis of the various Provisions of the Income Tax Act, 1961, relating to the tax-treatment of Charitable and Religious Trusts in India. It deals with the folowing important aspects :
- Threadbare analysis of the basic provisins of the Act, relating to the tax-treatment of Charitable and religious trusts, viz., sections2(15), 11, 12, 12A, 12AA and 13 of the act.
- Fromation of Charitable trusts/institutions, including wakfs.
- Seperate and detailed discussion relating to the taxation of educational institutions, by way of a seperate chapter thereon, particularly in regard to the justification of acceptance of daonations by such institution
Contents of the Book:
- Introduction
- Formation, etc., of Public Trusts/institutions including wakfs
- Charitable Purpose - Section 2(15)
- Income of fund of national importance or any university, educational institution, any hospital, medical institution, charitable trusts/institution- Section 10(23C)
- Income From Property held for charitable or religious purposes - Section11
- Income of trusts or institutions from contributions- Section 12
- Conditions for applicability of Sections11 and 12 - Section 12A
- Procedure for registration - Section 12AA
- Section 11 not to apply in certain cases- section 13
- Tax Treatment of Educational Institutions- relating to exemption in respect of their receipts, under section 10(23C) and Section 11 of the I.T. Act, 1961
- Deduction in respect of donations to certain funds, haritable institutions, etc. - section 80G
- Assessment , etc. of charitable and religious trusts
- Audit of Accounts of Charitable and Religious trusts/instiutions
- Tax-treatment of NGOs under the Income -Tax Act, 1961
- Appendices
Company Law Institute's Taxation of Charitable and Religious Trusts by S. K. Tyagi
- Publisher: Company Law Institute
- Book Code: CLI04
- Availability: Out Of Stock
-
Rs690.00
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