Bharat’s A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPOs by N. Suresh – 10th Edition 2024.
Bharat’s A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPOs by N. Suresh – 10th Edition 2024.
About A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPOs:
DIVISION I
Role of NGOs and NPOs
Chapter 1Â Â Â Â Â Â Â 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 3Â Â Â Â Â Â Â Charity
Chapter 4Â Â Â Â Â Â Â Charitable Purpose
Chapter 5Â Â Â Â Â Â Â Relief of the Poor
Chapter 6Â Â Â Â Â Â Â Education and Medical Relief
Chapter 7Â Â Â Â Â Â Â 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 9Â Â Â Â Â Â Â Basics on Formation of Trust or Society or Section 8 Company
Chapter 10Â Â Â Â Â Formation of a Trust
Chapter 11Â Â Â Â Â Formation of a Society
Chapter 12Â Â Â Â Â Formation of Section 8 Companies
DIVISION V
Registration and Procedure for Registration
Chapter 13Â Â Â Â Â Conditions for Applicability of Sections 11 and 12
Chapter 14Â Â Â Â Â Registration of Trusts under section 12A
Chapter 15Â Â Â Â Â Procedure for Registration of Trust or Institution under section 12AA
DIVISION VI
Breach of Trust and Rectification of Trust Deed
Chapter 16Â Â Â Â Â Breach of Trust
Chapter 17Â Â Â Â Â Rectification or Amendment of Trust Deed
DIVISION VII
Income and Application of Income
Chapter 18Â Â Â Â Â Limbs of section 11
Chapter 19Â Â Â Â Â Trust Property
Chapter 20     Legal Obligation — Trust includes Legal Obligation
Chapter 21Â Â Â Â Â Income of Charitable or Religious Trusts or Institutions
Chapter 22Â Â Â Â Â Application of Income
Chapter 23Â Â Â Â Â Prescribed Mode of Investment [Section 11(5)]
Chapter 24Â Â Â Â Â Accumulation of Income
Chapter 25Â Â Â Â Â Filing of Form 9A and Form 10
Chapter 26Â Â Â Â Â Depreciation
Chapter 27Â Â Â Â Â Consequences of Failure under section 11(1B), 11(3) and 11(3A)
DIVISION VIII
Forfeiture of Exemptions
Chapter 28Â Â Â Â Â Overview of Forfeiture of Exemption
Chapter 29Â Â Â Â Â Person Specified under section 13(3)
Chapter 30Â Â Â Â Â Forfeiture of Exemption-I
Chapter 31Â Â Â Â Â Forfeiture of Exemptions-II, Failure to Invest in a Mode Specified
Chapter 32Â Â Â Â Â 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 34Â Â Â Â Â 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 38Â Â Â Â Â Exemption of Business Income under section 11(4A)
DIVISION XI
Donor’s Benefit
Chapter 39Â Â Â Â Â Section 80G: Donations
Chapter 40Â Â Â Â Â Donations for Eligible Projects or Schemes
Chapter 41Â Â Â Â Â Inter-Charity Donations
Chapter 42Â Â Â Â Â Identity of Donor
DIVISION XII
Capital Gains for Charitable Trusts or Institutions
Chapter 43Â Â Â Â Â Capital Gains of Charitable or Religious Trusts or Institutions
Chapter 44Â Â Â Â Â 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 46Â Â Â Â Â Accounting Standards Applicable to NPOs, NGOs, Charitable Trusts or Institutions
Chapter 47Â Â Â Â Â Audit of Accounts of Charitable Trusts or Institutions
Chapter 48Â Â Â Â Â Permanent Account Number
Chapter 49Â Â Â Â Â Tax Deduction Account Number
Chapter 50Â Â Â Â Â Filing Return of Income
Chapter 51Â Â Â Â Â Assessment of Charitable Trusts or Institutions
Chapter 52Â Â Â Â Â Principle of Mutuality
Chapter 53Â Â Â Â Â Assessment of AOP/BOI
DIVISION XIV
Taxation
Chapter 54Â Â Â Â Â Taxation of Charitable or Religious Trusts or Institutions
Chapter 55Â Â Â Â Â Accreted Income-tax on Charitable Trust or Institution when it Ceases to Exist
Chapter 56Â Â Â Â Â Surplus is a Bar to Claim Exemption for Charitable or Religious Trust or Institution under Income Tax Act, 1961?
Chapter 57Â Â Â Â Â Capitation Fees
Chapter 58Â Â Â Â Â How to Compute Income of Charitable or Religious Trusts or Institutions
Chapter 59Â Â Â Â Â Set Off and Carry Forward of Losses
Chapter 60Â Â Â Â Â Wealth Tax Act, 1957, Relating to Charitable Trusts or Institutions
DIVISION XV
Income Excluded
Chapter 61Â Â Â Â Â Income of University or Other Educational Institutions under section 10(23C)
Chapter 62Â Â Â Â Â 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 64Â Â Â Â Â Excluded Income and Agricultural Income
Chapter 65     Project Grants, Grants-in-Aid — Accounting and Disclosures
DIVISION XVI
Corporate Governance
Chapter 66Â Â Â Â Â Corporate Governance
Chapter 67Â Â Â Â Â Meetings and Resolutions
DIVISION XVII
FCRA, International Activity, Liaison and Branch Office
Chapter 68Â Â Â Â Â Foreign Trust and Activities in India
Chapter 69Â Â Â Â Â 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 71Â Â Â Â Â Important CBDT Circulars
Chapter 72Â Â Â Â Â Prevention of Money Laundering Act, 2002 (PMLA)
DIVISION XIX
Specimen of Deeds
Chapter 73Â Â Â Â Â Specimen of Trust Deed
Details :
- Publisher : Bharat Law House Pvt. Ltd.
- Author : N. Suresh
- Edition : 10th Edition 2024
- ISBN-13 : 9788197766459
- ISBN-10 : 9788197766459
- Binding : Paperback
- Language : English
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