Charitable Trust Law and Procedure - A Ready Reckoner

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Description
* In-depth analysis of the Maharashtra and Gujarat Public Trust Acts of 1950.
* Comprehensive guidelines for Trust Registrations under both Income Tax and General Law.
* Detailed roles and responsibilities of Trustees as outlined in the Public Trust Act
* Vital insights into FCRA, FEMA, Income Tax, and GST implications for non-profits
* Fundamental accounting treatments and concepts specific to the sector.
* Practical advice with a list of do's and don'ts for trustees.
* Procedural steps for the alienation of immovable property.
* An overview of Corporate Social Responsibility (CSR) obligations.
* Guidance on Stamp Duty, filing income returns, and engaging with Social Stock Exchanges.
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Table of Contents
1. Maharashtra Public Trust Act, 1950 and Gujarat Public Trust Act, 2011 – An Overview
Author – Mrs. Shruti Desai | Advocate
2. Charitable or Religious Institution – Registration under Income-tax Act, 1961
Authors – Paras K. Savla and Prity Dharod | Chartered Accountants
2B. Registration of Charitable Entities Under Section 80G of the Income-tax Act, 1961
Authors – Paras K. Savla and Prity Dharod | Chartered Accountants
3. Charitable Trusts – Roles and Responsibilities of Trustees under the Maharashtra Public Trusts Act, 1950
Authors – Anil Harish and Gautam Thacker | Advocates
4. Charitable Trusts – Relevant Provisions of Foreign Contribution Regulation Act, 2010 and Foreign Exchange Management Act, 1999
Author – CA Paresh P. Shah
5A. Charitable Purpose – Section 2(15)
Author – Gautam Nayak | Chartered Accountant
5B. Charitable Trusts – Recent Development in Tax Law Relating to Charitable Trusts – Institutions
Author – Samir N. Divatia | Advocate
5C. Charitable Trusts – Denial of Exemption – Sections 12 and 13 of the Income-tax Act, 1961
Author – CA Anil Sathe
5D. Exit Tax on Accreted Income of Certain Trusts and Institutions under Sections 115TD to 115TF
Authors – CA R. S. Kadakia and Adv. Aditya Y. Bhatt
6. Charitable Trusts – Goods and Services Tax Act, 2017
Authors – C.B. Thakar and Rahul C Thakar | Advocates
7. Charitable Trusts – Accounting Issues – Responsibilities of Trustees and Auditors
Authors – Nilesh Vikamsey and Rajesh Naker | Chartered Accountants
8. Charitable Trusts – Do's and Don'ts for Trustees
 Author – Vipin Batavia | Chartered Accountant
9. Charitable Trusts – Alienation of Immovable Property u/s 36(1)(a) of the Maharashtra Public Trusts Act, 1950 vis-a-vis the Gujarat Public Trusts Act, 1950
Author – CA. (Dr.) Gautam Shah | Chartered Accountant
10.Corporate Social Responsibility (CSR)
Author – CA Vipin Batavia
11. Applications under the Income-tax Act, 1961 to Authorities, i.e., Central Board of Direct Taxes (CBDT) and Commissioner of Exemption [CIT(E)]
Authors – Shri K. Gopal and Jitendra Singh | Advocates
12. Charitable Trusts – Applicability of Stamp Duty Provisions
Author – Dr. Anup P. Shah | Chartered Accountant
13. Charitable Trusts – Return of Income
Author – Jagat G. Mehta | Chartered Accountant
14. A Quick Guide on India's Social Stock Exchange
Author – CA. Arati Pai – Muranjan