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 Chapters on Accreted Income and Surplus – bar to claim exemption have been added as separate Chapters. This would be a useful reference for professionals and executives associated with these institutions.
Key Features :-
- Updated to cover Finance Act, 2019
- Covered necessary provisions of the Companies Act, 2013
- Compilation of around 1300 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.