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Formation, Management and Taxation of Charitable and Religious Trust and Institutions under Income Tax Law (As Amended by Finance Act, 2020)

Formation, Management and Taxation of Charitable and Religious Trust and Institutions under Income Tax Law (As Amended by Finance Act, 2020)

  • ₹750.00

In Stock
  • Author(s): Ram Dutt Sharma
  • Brand: Commercial Law Publishers (India) Pvt Ltd
  • Edition: 5 Ed June 2020
  • ISBN 13 9789389564617
  • Approx. Pages 622 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

As Amended by
*    Finance Act, 2020 (12 of 2020) dt. 27.03.2020
*    Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dt. 31-3-2020
*    Covid-19 Relief Provisions
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Description

One of the reasons why taxes tend to be complicated all over the world is that they are subject to various other laws which directly or indirectly affect the income and property rights of person. Even the countries which do not have to cope with the intricacies of the Hindu Law or the Mohammedan law have not succeeded in simplifying their tax statues significantly. The problem is accentuated in India not merely by the influence which the personal laws exercise on various aspects of social life and economic activity  but also by the import of the distinctively British concept of trusts. The direct taxes system in India has suffered great deal from the piecemeal, patch work, disharmonised legislation through which  it is trying to adjust itself to this medley of laws.
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Content

Chapter 1:    Introduction
Chapter 2:    Public Institutions Exempt from Tax
Chapter 3:    Non-Governmental Organization (NGO)
Chapter 4:    Charitable Purpose
Chapter 5:    Trust Deed for Trust and Institutions
Chapter 6:    Trust
Chapter 7:    Public Trust
Chapter 8:    Private Trust (Family Trust)
Chapter 9:    Religious Trust
Chapter 10:  Trust Under Mohammedan Law : WAKF
Chapter 11:   Business Trust
Chapter 12:  Electoral Trust
Chapter 13:  Unregistered Trust
Chapter 14:  Society
Chapter 15:  Private Limited Non-Profit Company
Chapter 16:  Types of Registrations of A "Charitable & Religious Trust"
Chapter 17:  Corpus of the Trust 
Chapter 16:  Inter Charity Donations
Chapter 17:  Foreign Contribution
Chapter 18:  Inter Charity Donations
chapter 19:  Foreign Contribution
Chapter 20:  Source of Income of A Trust
Chapter 21:  Application of Income
Chapter 22:  Trust Eligible for Exemption on under Section 11
Chapter 23:  Tax Treatment of Capital Gain from Property held under Trust
Chapter 24:  Accumulation of Income
Chapter 25:  Withdrawal of Exemption Granted to Income Accounted under Section 11(2)
Chapter 26:  Modes of Investment of Deposits by a Charitable or Religious Trust or Institution
Chapter 27:  Business Income of a Trust
Chapter 28:  Rental Income of Trusts/Institutions
Chapter 29:  Agricultural Income of Trust
Chapter 30:  Income of Trusts or Institutions from contributions
Chapter 31:  Forfeiture of Exemption to Charitable Trust
Chapter 32:  Procedure of Registration of a Trust/Institution
Chapter 33:  Cancellation of Registration of the Trust or Institution
Chapter 34:  Procedure for Registration for Exemption Certificate Under Section 80G
Chapter 35:  Educational Institutions 
Chapter 36:  Procedure of Registration of Educational Institution or any Hospital or
                        Other Medical Institution
Chapter 37:  Hospital and Medical Institutions
Chapter 38:  Maintenance of Books of Accounts & Audit Report
Chapter 39:  Tax Deducted at Source (TDS) Obligations of Trusts/Institutions
Chapter 40:  Amendment of Trust Deed
Chapter 41:  Extinguish/Revocation of Trust
Chapter 42:  Dissolution of Non-Governmental Organization (NGO)
Chapter 43:  Special Provisions Relating to Tax on Accreted Income of Certain Trusts
                        and Institutions
Chapter 44:  Liability in Special Cases
Chapter 45:  Furnishing of Return of Income by Trust/Institution
Chapter 46:  Rate of Tax : Trusts/Institutions
Chapter 47:  Computation of Income of Trust/Institution
Chapter 48:  Meaning of Important Terms
Chapter 39:  Important Forms
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Author Details
Ram Dutt Sharma
got his post-graduation (M.Sc.) from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and presently working as Income Tax Officer in Faridabad. He worked at various stations of North-West Region of Income Tax Department. He has wide experience of all wings of Income Tax Department such as assessment unit, Special Range, TDS Wing, Investigation Wing, Intelligence and Criminal Investigation etc. He has been contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations. He is the author of number of books on direct taxes, namely Computation of income from salary under income tax law with tax planning, Computation of income from house property, Formation and Management of Charitable mad Religious Trust, Educational and Medical Institutions under income- tax law, Taxation of Non-Resident Indians under income-tax law etc. which have been highly appreciated by the readers. 
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