Quantcast
  • 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 incorporation, registration, maintenance of books of account, scheme of taxation, computation of income, filing of the income-tax return, audit report, cancellation of registration, forfeiture of exemption, etc.

It contains an extensive discussion on the provisions of the Income-tax Act, tutorials and guides on the filing of various forms under the Act.

The Present Publication is the 3rd Edition, authored by Dr Manoj Fogla, CA Suresh Kumar Kejriwal & CA Tarun Kumar. This book is amended by the Finance Act 2022 with the following noteworthy features:

  • [Analysis & Impact of Amendments] by the Finance Act 2022
  • [Exhaustive Coverage of the Registration & Approval Process] under the following Sections:
    • Section 12AB
    • Section 10(23C)
    • Section 80G
  • [Explanation to the Scheme of Taxation & Computation of Income] of NGOs
  • [Practical Guide to File Registration Application] in Form No. 10A and Form No. 10AB
  • [Guide to Filing of Statements of Donations] in Form No. 10BD
  • [Flowcharts & Illustrations] explaining the law relating to the taxation of NGOs
  • [Landmark Rulings] on all controversial issues
  • [Tabular Overview of Compliances] has been provided in this book

The detailed contents of the book are as follows:

  • Introduction and Legal Framework of NPOs in India
  • Meaning of Charitable Purpose
  • Religious & Partly Religious Trust (New)
  • Amendment of Trust Deed
  • New Scheme of Registration under Section 12AB
  • Registration under Section 12AB of the Organization Formed without an Instrument
  • Practical Guide to Registration under Section 12AB
  • Conditions for claiming exemption under Sections 11 and 12
  • Scope of Income under Section 11
  • Application of Income
  • Scheme of Taxation and Computation of Income
  • Corpus Donation
  • Inter-charity Donations
  • Project Grants whether Income
  • Implications of Section 2(24)(xviii) on Grant and Corpus Donation
  • Treatment of Capital Gains
  • Depreciation
  • Business Activity under Section 2(15)
  • Incidental Business and Business held as Trust Property
  • Options available for accumulation of Income
  • Set-off & carry forward of past deficit
  • Anonymous Donations
  • Penal Taxation of NGOs
  • Cancellation of Registration
  • Tax on Accreted Income of NGOs
  • Taxation when Registration Status is Lost
  • Approval under Section 80G
  • Practical Guide to Approval under Section 80G
  • Tax Implication of CSR Expenditure
  • International Activities of NGOs outside India
  • Requirement of Audit under Section 12A
  • Practical Guide to upload Audit Report in Form 10B
  • Submission of Income-tax Return
  • Practical Guide to file Form ITR-7
  • Forfeiture of various Incomes under Section 13
  • Forfeiture – Charitable activity for a particular community
  • Forfeiture – Benefit to Interested Person
  • Forfeiture – Violation Regarding Investment under Section 13(1)(d)
  • Forfeiture – Investment in Section 8 Company and Incubatee Companies
  • Fundamental Concepts under Section 10(23C)
  • Government Funded and up to INR 5 crore Annual Receipt Institutions
  • Exemptions and Conditions for Approval under Section 10(23C)
  • Approval and Cancellation under Section 10(23C)
  • Tabular Overview of Compliances under Section 10(23C)
  • Comparative Analysis under Sections 11 & 10(23C)
  • Practical Guide to Approval under Section 10(23C)
  • Mutual Societies
  • Maintenance of books of accounts

Write a review

Note: HTML is not translated!
    Bad           Good

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

  • Rs1,995.00
  • Rs1,695.00


Related Books

Adv. U. P. Deopujari's Law Relating to Trusts & Temples in Maharashtra [HB] by Nagpur Law House

Adv. U. P. Deopujari's Law Relating to Trusts & Temples in Maharashtra [HB] by Nagpur Law House

Law Relating to Trusts & Temples in Maharashtra With Central Statutes, Short Notes, Rules, No..

Rs950.00

Nabhi's Illustrative Project Proposals for NGOs & Social Workers by Dr. Tanu Shikha Arya

Nabhi's Illustrative Project Proposals for NGOs & Social Workers by Dr. Tanu Shikha Arya

Illustrative Project Proposals for NGOs & Social Workers alongwith Guidelines for Project F..

Rs670.00

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

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

Division IRole of NGOs & NPOsChapter 1       Signif..

Rs2,075.00 Rs2,595.00

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

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

Tags: 9789393880888, Trusts and NGOs Ready Reckoner, Dr. Manoj Fogla, CA. Suresh Kumar Kejriwal & CA. Tarun Kumar