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A Comprehensive Commentary onTaxation of Trusts & NGOs Extensive Commentaries on Law Relating to Taxation of Trusts as amended by Finance Act, 2016 with flowcharts and illustrations. Practical guide with extensive judicial analysis on exemptions to business income of NGOs both under the Income Tax laws and FCRA. Landmark cases on ’commercialisation of education’, ’capitation fee’ and ’charitable activities’. Landmark cases on ’charitable purpose’ and the powers and limitations of Commissioner during registration under section 12AA. Extensive analysis on ’religious activities’ vis-a-vis ’charitable activity’ and vice versa. Extensive commentary and practical guide to the Foreign Contribution (Regulation) Act, 2010 including the amendments made by Foreign Contribution (Regulation) Amendment Rules, 2015. Various controversies and debatable issues under FCRA including FAQs. Law relating to International Activities both inside and outside India. Law relating to International NGOs working inside India. Procedure of registering of Trusts and NGOs under Societies Registration Act, 1860 and Companies Act, 2013 with specimen of model deed, forms and requisite documents. Corpus Funds, Corpus Donations, Endowment Funds, etc. Procedure of Meeting and Resolutions for Trusts and NGOs with specimen and formats of various forms and resolutions. Overview of Corporate Social Responsibility. Analysis of Service Tax provisions applicable to NPOs and CSR Contracts.
ISBN - 9789350717455
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Pages : 1744
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