A Practical Approach to Taxation and Accounting of Charitable Trusts NGOs & NPOs

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Description

CONTENTS:

Division I : Role of NGOs, NPOs

Chapter 1 – Significant Role of NGOs, 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 3 – Charity

Chapter 4 – Charitable Purpose

Chapter 5 – Relief of the Poor

Chapter 6 – Education and Medical Relief

Chapter 7 – Advancement of Any Other General Public Utility

Chapter 7A – Proviso to Section2(15)-Restriction on Trade, Business, Commerce

Division IV : Formation and Management

Chapter 8 – Basics on Formation of Trust or Society or Section 8 Company

Chapter 9 – Formation of a Trust

Chapter 10 – Formation of a Society

Chapter 11 – Formation of Section 8/25 Companies

Division V : Registration and Procedure for Registration

Chapter 12 – Registration of Trusts Under Section 12A

Chapter 13 – Procedure for Registration of Trust or Institution under Section 12AA

Division VI : Breach of Trust and Rectification of Trust Deed

Chapter 14 – Breach of Trust

Chapter 15 – Rectification or Amendment of Trust Deed

Division VII : Income and Application of Income

Chapter 16 – Limbs of Section 11

Chapter 17 – Trust Property

Chapter 18 – Legal Obligation — Trust Includes Legal Obligation

Chapter 19 – Income of Charitable or Religious Trusts or Institutions

Chapter 20 – Application of Income

Chapter 21 – Prescribed Mode of Investment [Section 11(5)]

Chapter 22 – Accumulation of Income

Chapter 23 – Filing of Form

Chapter 24 – Depreciation

Chapter 25 – Consequences of Failure under Section 11(1B), 11(3) and 11(3A)

Division VIII : Forfeiture of Exemptions

Chapter 26 – Overview of Forfeiture of Exemption

Chapter 27 – Person Specified under Section 13(3

Chapter 28 – Forfeiture of Exemption-I

Chapter 29 – Forfeiture of Exemptions-II, Failure to Invest in a Mode Specified

Chapter 30 – Forfeiture of Exemption-Ill, Income or Property of the Trust Applied for Specified Persons

Chapter 31 – Deemed Restricted User [Section 13(2)(a)-13(2)(h)]

Division IX : Voluntary Contributions (Donations)

Chapter 32 – Voluntary Donations

Chapter 33 – Voluntary Contributions (Donations) Corpus Donations

Chapter 34 – Voluntary Contribution — Anonymous Donation

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