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Formation, Management and Taxation of Charitable and Religious Trust and Institutions under Income Tax Law (As Amended by Finance Act, 2021)

Formation, Management and Taxation of Charitable and Religious Trust and Institutions under Income Tax Law (As Amended by Finance Act, 2021)

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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:    Income includes Voluntary contributions received by a trust [Sections 2 (24)(iia)]
Chapter 6:    Trust Deed for Trust and Institutions
Chapter 7:    Trust
Chapter 8:    Public Trust
Chapter 9:    Private Trust (Family Trust)
Chapter 10:    Religious Trust
Chapter 11:  Trust Under Mohammedan Law : WAKF
Chapter 12 to 84............................................................................................
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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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