Formation, Management & Taxation of Charitable & Religious Trusts & Institutions
by Ram Dutt SharmaBook Currently Unavailable
This book is no longer available and has been discontinued
Browse Other BooksCONTENTS
| Chapter 1: Introduction | |
| Chapter 2: Public Institutions Exempt from Tax | |
| Chapter 3: Non-Governmental Organisation (NGO) | |
| Chapter 4: Laws Governing Trusts/Institutions in India | |
| Chapter 5: Trust | |
| Chapter 6: Trust Created by Book Entries | 57 |
| Chapter 7: Public Trust | |
| Chapter 9: Private Trust | |
| Chapter 10: Family Trusts | |
| Chapter 11: Religious Trust | |
| Chapter 12: Society | |
| Chapter 13: Private Limited Non-Profit Company | |
| Chapter 14: Wakf (Charitable Trust) | |
| Chapter 15: Business Trust | |
| Chapter 16: Electoral Trust | |
| Chapter 17: Unregistered Trust | |
| Chapter 18: Trust Deed for Trust/Institutions | |
| Chapter 19: Types of Registration of a Charitable & Religious Trust | |
| Chapter 20: Source of Income of a Trust | |
| Chapter 21: Foreign Contribution | |
| Chapter 22: Rental Income of Trusts/Institutions | |
| Chapter 23: Agricultural Income of Trust | |
| Chapter 24: Charitable Purpose | |
| Chapter 25: Charitable Objects - ‘Relief of the Poor’ | 294 |
| Chapter 26: Charitable Objects - ‘Education’ | 305 |
| Chapter 27: Charitable Objects - ‘Yoga’ | 326 |
| Chapter 28: Charitable Objects - ‘Medical Relief’ | |
| Chapter 29: Charitable Objects - ‘Prevention of the Environment (Including Watersheds, Forests and Wildlife)’ | 336 |
| Chapter 30: Charitable Objects - ‘Preservation of Monuments or Places or Objects of Artistic or Historic Interest’ | 343 |
| Chapter 31: Charitable Objects - ‘Advancement of any Other Object of General Public Utility’ | 345 |
| Chapter 32: Income Includes Voluntary Contributions Received by a Trust | 377 |
| Chapter 33: Educational and Medical Institutions | 381 |
| Chapter 34: Universities or Other Educational Institutions | 385 |
| Chapter 35: Hospitals or Other Medical Institutions | |
| Chapter 36: Exemption of Income of any University or Other Educational Institution Substantially Financed by Government | 412 |
| Chapter 37: Exemption of Income of any Hospital or Other Institution Wholly or Substantially Financed by Government | 418 |
| Chapter 38: Exemption for the Income Received by any University or Other Educational Institution if the Aggregate Annual Receipts do not Exceed Five Crore Rupees | 422 |
| Chapter 39: Exemption for the Income Received by any Hospital or Hospitals or Institution or Institutions if Annual Receipts do not Exceed Five Crore Rupees | |
| Chapter 40: Approved Fund or Institution Established for Charitable Purposes | 432 |
| Chapter 41: Trust (Including Legal Obligation) or Institution only for Public Religious Purposes or Wholly for Public Religious and Charitable Purposes | 438 |
| Chapter 42: Any University or Other Educational Institution Approved by the Principal Commissioner or Commissioner | |
| Chapter 43: Exemption for the Income Received by any Hospital or Other Institution do not Exceed Five Crore Rupees | 464 |
| Chapter 44: Application for Approval of Educational Institution or any University or any Hospital or Other Medical Institution to be Made in Prescribed Form | |
| Chapter 45: Pass an Order in Writing Granting it Approval for a Period of Five Years | 474 |
| Chapter 46: Application of Income and Investment of Funds | |
| Chapter 47: Exemption not to be Denied in Certain Circumstances | 489 |
| Chapter 48: Investment of Funds | 490/td> |
| Chapter 49: Contribution in Kind | 491 |
| Chapter 50: Business Income of any University or Other Educational Institution or any Hospital or Other Medical Institution shall be Chargeable to Tax, Unless the Business is Incidental to the Attainment of its Objects and Separate Books of Accounts are Maintained by it in Respect of Such Business | |
| Chapter 51: Any Approval Granted under the Second Proviso shall Apply in Relation to the Income of the Fund or Trust or Institution or University or Other Educational Institution or Hospital or Other Medical Institution | |
| Chapter 52: Order under Clause (i), Sub-Clause (b) of Clause (ii) and Clause (iii) of the Second Proviso shall be Passed, in Such Form and Manner as may be Prescribed, before Expiry of Period of Three Months, Six Months and One Month Respectively, Calculated from the End of the Month in which the Application was Received | |
| Chapter 53: Trust or Institution or University or Other Educational Institution or Hospital or Other Medical Institution shall Keep and Maintain Books of Account and Other Documents Get its Accounts Audited | |
| Chapter 54: Taxability of Donations Received for but not Applied, to Earthquake Relief in Gujarat | 502 |
| Chapter 55: Restriction on Exemption in Case of Corpus Donation by Exempt Entities to Other Exempt Entities | |
| Chapter 56: Applicability of TDS Provisions & Restrictions on Cash Payments - Expenditure Incurred Without Deduction of Tax and in Cash will not be Eligible as Application of Income Under Section 10(23C) | 506 |
| Chapter 57: Not be Treated as Application of Income to the Objects for which Such Fund or Trust or Institution or University or Educational Institution or Hospital or Other Medical Institution | 509 |
| Chapter 58: Non-Fulfilment of the Conditions Laid Down under Section 10(23C) and Withdrawal of Approval Granted to University or Educational Institution under Section 10(23C)(vi) or any Hospital or Other Medical Institution Referred to in Section 10(23C)(via) | 510 |
| Chapter 59: Any Anonymous Donation Referred to in Section 115BBC on which Tax is Payable in Accordance with the Provisions of the Said Section shall be Included in the Total Income | 514 |
| Chapter 60: All Applications Made under the Existing First Proviso, Pending before the Principal Commissioner or Commissioner, on which no Order has been Passed, shall be Deemed to be an Application Made under Clause (iv) of the First Proviso on that Date | 515 |
| Chapter 61: Eighteenth Proviso to Clause (23C) of Section 10 | 516 |
| Chapter 62: All Applications Made under the Existing First Proviso,Pending before the Principal Commissioner or Commissioner, on which no Order has been Passed, shall be Deemed to be an Application Made under Clause (iv) of the First Proviso on that Date | 517 |
| Chapter 63: Fund or Institution or Trust or any University or Other Educational Institution or any Hospital or Other Medical Institution shall Furnish the Return of Income in Accordance with the Provisions of Section 139(4C) | |
| Chapter 64: Unreasonable Benefit to Specified Persons | 522 |
| Chapter 65: Any Fund or Trust or Institution or University or Other Educational Institution or Hospital or Other Medical Institution Violates the Conditions Specified under the Tenth or Twentieth Proviso, or where the Provisions of the Eighteenth Proviso are Applicable | 523 |
| Chapter 66: For the Purposes of Computing Income Chargeable to Tax under Twenty-Second Proviso, no Deduction in Respect of any Expenditure or Allowance or Set-Off of any Loss shall be Allowed to the Assessee under any Other Provision | |
| Chapter 67: Essential Conditions for Exemptions under Section 11 | |
| Chapter 68: Trust Eligible for Exemption under Section 11 | |
| Chapter 69: Income from Property held under Trust for Charitable and Religious Purposes | |
| Chapter 70: Trust Created wholly for Charitable or Religious Purposes and Applying (or Accumulating) their Income to Such Purposes, in India | |
| Chapter 71: Income from Property held under Trust which is Applied in Part Only for Charitable or Religious Purposes | |
| Chapter 72: Income from Property held under Trust which is Applied for Charitable Purposes Outside India | |
| Chapter 73: Voluntary Contribution Forming Part of Corpus | |
| Chapter 74: For the Purpose of Determining the Amount of Application of Income under Clause (a) or Clause (b) to Section 11(1) | |
| Chapter 75: Capital Gains Deemed to be Applied for Charitable/Religious Purposes | |
| Chapter 76: Consequences if the Income is not Actually Applied within the Prescribed Period after Exercising the Option | |
| Chapter 77: Accumulation of Income in Excess of 15% of the Income Earned | |
| Chapter 78: Understanding of Form No. 9A and Form No. 10 | |
| Chapter 79: Withdrawal of Exemption Granted to Income Accumulated under Section 11(2) | |
| Chapter 80: Circumstances where the Accumulated Income in Excess of 15% can be Utilised for a Purpose other than that for which it was Accumulated | 676 |
| Chapter 81: Income from a Business Carried on by the Trust | |
| Chapter 82: Profits and Gains from Incidental Business | |
| Chapter 83: Modes of Investment or Deposits by a Charitable or Religious Trust or Institution | |
| Chapter 84: For the Purpose of Accumulation or Setting Apart of Income for Application, Depreciation on Assets, the Acquisition of which has been Claimed as Application shall not be Allowed | |
| Chapter 85: Assessee can either Obtain Registration under Section 12AB or Obtain Approval under Section 10(23C), but he cannot Adopt both | |
| Chapter 86: Voluntary Contributions (Donation) not Forming Part of Corpus of the Trust or Institution Treated as Income | |
| Chapter 87: Value of Medical/Educational Services Provided to Specified Persons by Trust Running Hospitals and Educational Institution - Exemption under Section 11 shall not be Available for Services Provided to Specified Persons | |
| Chapter 88: Conditions for Applicability of Sections 11 and 12 | |
| Chapter 89: No Benefit of Exemption for Past Years | |
| Chapter 90: Section 12AA – Procedure for Registration | |
| Chapter 91: Cancellation of Registration of the Trust or Institution | |
| Chapter 92: Procedure of Registration of a Trust/Institution | |
| Chapter 93: Cancellation of Registration or Provisional Registration of a Trust or an Institution under Certain Circumstances | |
| Chapter 94: Merger of Trusts under First Regime with Second Regime | |
| Chapter 95: Forfeiture of Exemption to Trust and Institutions | |
| Chapter 96: Income for the Benefit of a Person Specified in Section 13(3) | |
| Chapter 97: Meaning of Specified Persons(as Referred to in Clause (c) of Sub-section (1) and Sub-section (2) of Section 13 | |
| Chapter 98:: Exemption shall not be Denied if the Investment of the Trust or Institution, in a Concern, in which the Specified Person has a Substantial Interest | 902 |
| Chapter 99: Exemption under Sections 11 and 12 shall not be denied if Debentures purchased after 28.02.1983 but before 25.07.1991 do not continue to remain invested beyond 31.03.1992 | 904 |
| Chapter 100: Charitable Trusts do not Lose Exemption if Educational or Medical Facilities Provided to Specified Persons | |
| Chapter 101: Anonymous Donation Specified in Section 115BBC not Exempt | 906 |
| Chapter 102: When Commercial Receipts Exceed the Specified Threshold | 907 |
| Chapter 103: In Case Return is not Filed by Prescribed Date then Benefit of Accumulation under Section 11(2) will not be Available | |
| Chapter 104: Allowing Certain Expenditure Incurred for its Objects,Subject to Certain Conditions in Case of Denial of Exemption | |
| Chapter 105: No Deduction in Respect of any Expenditure or Allowance or Set-Off of any Loss shall be Allowed to the Assessee under any Other Provision | 914 |
| Chapter 106: Procedure for Registration for Exemption Certificate under Section 80G | |
| Chapter 107: Requirement to File Statement of Donation and Issuance of Certificate to Donor | |
| Chapter 108: Anonymous Donations to be Taxed in Certain Cases | |
| Chapter 109: Specified Income of Certain Institutions | 981 |
| Chapter 110: Special Provisions Relating to Tax on Accreted Income of Certain Trusts and Institutions | |
| Chapter 111: Furnishing of Return of Income by Trust/Institution | |
| Chapter 112: Application of Income | |
| Chapter 113: Inter-Charity Donations | |
| Chapter 114: Not Allowed as Application of Income | 1060 |
| Chapter 115: Tax Deducted at Source (TDS) Obligations of Trust/Institutions | |
| Chapter 116: Penalties in Trust/Institution Cases | |
| Chapter 117: Maintenance of Books of Accounts by the Trust or Institutions | |
| Chapter 118: Audit of Accounts of Trusts/Institutions & Audit Report | |
| Chapter 119: Audit Report : Form 10B and Form 10BB for Charitable Trusts/Institutions | |
| Chapter 120: Extinguishment/Revocation of Trust | |
| Chapter 121: Liability in Special Cases | |
| Chapter 122: Trusts/Institutions : Rate of Tax | |
| Chapter 123: Computation of Income of Trust/Institution | |
| Chapter 124: Income Tax Assessment of Charitable or Religious Trust or Institution | |
| Chapter 125:Chapter 125: Limitation/Compliance Period in Respect of Various Procedures, Applications, etc., for Trust or Institution | 1163 |
| Chapter 126: Meaning of Important Terms | 1173 |
| Chapter 127: Important Forms | 1177 |
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