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  • 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 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 :

  1. 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.
  2. Fromation of Charitable trusts/institutions, including wakfs.
  3. 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:

  1. Introduction
  2. Formation, etc., of Public Trusts/institutions including wakfs
  3. Charitable Purpose - Section 2(15)
  4. Income of fund of national importance or any university, educational institution, any hospital, medical institution, charitable trusts/institution- Section 10(23C)
  5. Income From Property held for charitable or religious purposes - Section11
  6. Income of trusts or institutions from contributions- Section 12
  7. Conditions for applicability of Sections11 and 12 - Section 12A
  8. Procedure for registration - Section 12AA
  9. Section 11 not to apply in certain cases- section 13
  10. 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
  11. Deduction in respect of donations to certain funds, haritable institutions, etc. - section 80G
  12. Assessment , etc. of charitable and religious trusts
  13. Audit of Accounts of Charitable and Religious trusts/instiutions
  14. Tax-treatment of NGOs under the Income -Tax Act, 1961
  15. Appendices

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

  • Rs690.00


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