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Intersting Issues on Charitable Trusts of Institutions, NGOs and NPOs (A Complete Guide to Frequently Asked Questions)

Intersting Issues on Charitable Trusts of Institutions, NGOs and NPOs (A Complete Guide to Frequently Asked Questions)

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Description
This book contains a compilation of issues on Charitable trusts, institutions, NGOs and NPOs that the author has come across, or been consulted about by professionals. It is updated as per the Companies Act, 2013 and contains the latest case laws. New Chapter on Corporate Social Responsibility (CSR) has been added as a separate Chapter. This would be a useful reference for professionals and executives associated with these institutions.
Key Features
•     Updated to cover necessary provisions of the Companies Act, 2013
•     Updated to cover Finance Act, 2016
•     Compilation of around 1200 questions and answers
•     Corporate Social Responsibility (CSR).
•     Questions of practical importance which are easy and simple to understand
•     Subject-wise division of chapters for easy reference
•     Provisions of formation and compliances of Section 8 Company under
       the Companies Act, 2013.
•     Covers association of persons/body of individuals and principle of mutuality
•     Provisions of Foreign Contribution (Regulation)Act, 2010 with frequently asked questions.
•     Activities of charitable trusts, institutions, NGOs and NPOs in and outside India in
       the form of Branch Office and Liaison Offices.
•     Statutory compliances under various laws in India.
•     Applicability of service tax to charitable trusts, institutions, NGOs and NPOs.
•     Contains chapters on exempt income of educational institutions and hospitals.
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Contents
Division 1 Transfer of Income without Transfer of Assets
Chapter 1  Applicability of Sections 60 to 63
Division 2 Charity and Charitable Purpose
Chapter 2  Charity
Chapter 3  Charitable Purpose
Chapter 4  Relief of Poor
Chapter 5  Education and Medical Relief
Chapter 6  Advancement of any Other General Public Utility
Division 3 Formation and Management
Chapter 7  Basics of Formation of Trust, Society, Section 8 Company
Chapter 8  Formation of Trust
Chapter 9  Formation of a Society (Under Societies Registration Act, I860)
Chapter 10  Formation of Section 8 Company
Division 4 Registration and Procedure for Registration
Chapter 11  Registration of Trust Under Section 12A
Chapter 12  Procedure for Registration of Trust or Institution Under Section 12AA
Division 5 Breach of Trust and Rectification of Trust Deed
Chapter 13  Breach of Trust
Chapter 14  Rectification or Amendment of Trust Deed
Chapter 15  Section 11 Analysis
Chapter 16  Trust Property
Chapter 17  Legal Obligations
Chapter 18  Income of Charitable or Religious Trusts or Institutions
Chapter 19  Application of Income
Chapter 20  Prescribed Mode of Investment
Chapter 21  Accumulation of Income
Chapter 22  Filing Form No. 10
Chapter 23  Depreciation
Chapter 24  Failure of Consequences Under Sections 11 (Ib), 11(3) and ll(3a)
Division 7 Forfeiture of Exemptions
Chapter 25  Overview of Forfeiture of Exemption
Chapter 26  Persons Specified Under Section 13(3)
Chapter 27  Forfeiture of Exemptions - I
Chapter 28  Forfeiture of Exemptions under Section 13(l)(d) - II
Chapter 29  Forfeiture of Exemptions under Section 13(l)(c) - III
Chapter 30  Deemed Restricted User
Division 8 Voluntary Contributions (Donations)
Chapter 31  Voluntary Contributions
Chapter 32  Corpus Donations
Chapter 33  Anonymous Donations
Division 9 Business Held in Trust
Chapter 34  Business Held Under Trust
Chapter 35  Business Held Under Trust Under Section 11 (4a)
Division 10 Donor's Benefit
Chapter 36  Section 80G Donations
Chapter 37  Inter-Charity Donations
Chapter 38  Identity of Donors
Division 11 Capital Gains of Charitable Trusts or Institutions
Chapter 39  Capital Gains of Charitable Trusts or Institutions
Division 12 Audit of Accounts, Assessment of Charitable Trusts or Institutions
Chapter 40  Audit of Accounts of Charitable Trusts/ Institutions
Chapter 41  Permanent Account Number
Chapter 42  Tax Deduction Account Number
Chapter 43  Filing Return of Income
Chapter 44  Assessment of Charitable Trusts or Institutions
Chapter 45  Principles of Mutuality
Chapter 46  Assessment of AOP/BOI
Division 13 Taxation
Chapter 47 Taxation of Charitable or Religious Trusts or Institutions
Chapter 48  How to Compute Income of Charitable Trusts or Institutions
Chapter 49  Set off and Carry Forward of Losses
Chapter 50  Wealth Tax Act, 1957 Relating to Charitable Trusts or Institutions
Division 14 Income Excluded
Chapter 51A Income of University or Other Educational Institutions under Section 10(23C)
Chapter 51B Income of Hospital or Other Institutions under Section 10(23C)
Chapter 52 Provisos to Section 10(23C) Applicable to Educational and Medical Institutions
Chapter 53  Excluded Income and Agricultural Income
Chapter 54  Project Grants
Division 15 Corporate Governance
Chapter 55  Corporate Governance
Chapter 56  Meetings and Resolutions
Division 16 FCRA, International Activity, Liaison and Branch Office
Chapter 57  Frequently Asked Questions (FAQS) On FCRA*
Chapter 58A Foreign Trust and International Activities in India
Chapter 58B Foreign Trust and International Activities Outside India
Chapter 59  Liaison and Branch Office
Division 17 Service Tax and C
Chapter 60  Service Tax Applicability to Charitable Trusts or Institutions

Chapter 61  Corporate Social Responisbility
Table of Cases
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Author Details
CA(Dr.) N Suresh is a Graduate in Commerce from Bangalore University and a Fellow Member of the Institute of Chartered Accountants of India. He did his PhD on the following subjects:
i)    Taxation system and practices in India
ii)   NGOs, NPOs, legal systems and practices in India
He has authored few books and several articles on varied topics relating to corporate laws and taxation.
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