A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPOs
by CA. (Dr) N. SureshBook Currently Unavailable
This book is no longer available and has been discontinued
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| DIVISION I |
| Role of NGOs and NPOs |
| Chapter 1 Significant Role of NGOs and 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 8 Proviso to Section 2(15) — Restriction on Trade, Business, Commerce |
| DIVISION IV |
| Formation and Management |
| Chapter 9 Basics on Formation of Trust or Society or Section 8 Company |
| Chapter 10 Formation of a Trust |
| Chapter 11 Formation of a Society |
| Chapter 12 Formation of Section 8 Companies |
| DIVISION V |
| Registration and Procedure for Registration |
| Chapter 13 Conditions for Applicability of Sections 11 and 12 |
| Chapter 14 Registration of Trusts under section 12A |
| Chapter 15 Procedure for Registration of Trust or Institution under section 12AA |
| DIVISION VI |
| Breach of Trust and Rectification of Trust Deed |
| Chapter 16 Breach of Trust |
| Chapter 17 Rectification or Amendment of Trust Deed |
| DIVISION VII |
| Income and Application of Income |
| Chapter 18 Limbs of section 11 |
| Chapter 19 Trust Property |
| Chapter 20 Legal Obligation — Trust includes Legal Obligation |
| Chapter 21 Income of Charitable or Religious Trusts or Institutions |
| Chapter 22 Application of Income |
| Chapter 23 Prescribed Mode of Investment [Section 11(5)] |
| Chapter 24 Accumulation of Income |
| Chapter 25 Filing of Form 9A and Form 10 |
| Chapter 26 Depreciation |
| Chapter 27 Consequences of Failure under section 11(1B), 11(3) and 11(3A) |
| DIVISION VIII |
| Forfeiture of Exemptions |
| Chapter 28 Overview of Forfeiture of Exemption |
| Chapter 29 Person Specified under section 13(3) |
| Chapter 30 Forfeiture of Exemption-I |
| Chapter 31 Forfeiture of Exemptions-II, Failure to Invest in a Mode Specified |
| Chapter 32 Forfeiture of Exemption-III, Income or Property of the Trust Applied for Specified Persons |
| Chapter 33 Deemed Restricted User [Section 13(2)(a) – 13(2)(h)] |
| DIVISION IX |
| Voluntary Contributions (Donations) |
| Chapter 34 Voluntary Donations |
| Chapter 35 Voluntary Contributions (Donations) — Corpus Donations |
| Chapter 36 Voluntary Contribution — Anonymous Donation |
| DIVISION X |
| Business held in trust |
| Chapter 37 Business Held under Trust — Section 11(4) |
| Chapter 38 Exemption of Business Income under section 11(4A) |
| DIVISION XI |
| Donor’s Benefit |
| Chapter 39 Section 80G: Donations |
| Chapter 40 Donations for Eligible Projects or Schemes |
| Chapter 41 Inter-Charity Donations |
| Chapter 42 Identity of Donor |
| DIVISION XII |
| Capital Gains for Charitable Trusts or Institutions |
| Chapter 43 Capital Gains of Charitable or Religious Trusts or Institutions |
| Chapter 44 Case Studies in Computation of Capital Gains |
| DIVISION XIII |
| Books of Account, Method of Accounting, |
| Audit of Accounts of Charitable Trust, |
| Assessment of Charitable Trusts or Institutions |
| Chapter 45 Books of Account, Basis of Accounting and Accounting Aspects |
| Chapter 46 Accounting Standards Applicable to NPOs, NGOs, Charitable Trusts or Institutions |
| Chapter 47 Audit of Accounts of Charitable Trusts or Institutions |
| Chapter 48 Permanent Account Number |
| Chapter 49 Tax Deduction Account Number |
| Chapter 50 Filing Return of Income |
| Chapter 51 Assessment of Charitable Trusts or Institutions |
| Chapter 52 Principle of Mutuality |
| Chapter 53 Assessment of AOP/BOI |
| DIVISION XIV |
| Taxation |
| Chapter 54 Taxation of Charitable or Religious Trusts or Institutions |
| Chapter 55 Accreted Income-tax on Charitable Trust or Institution when it Ceases to Exist |
| Chapter 56 Surplus is a Bar to Claim Exemption for Charitable or Religious Trust or Institution under |
| Income Tax Act, 1961? |
| Chapter 57 Capitation Fees |
| Chapter 58 How to Compute Income of Charitable or Religious Trusts or Institutions |
| Chapter 59 Set Off and Carry Forward of Losses |
| Chapter 60 Wealth Tax Act, 1957, Relating to Charitable Trusts or Institutions |
| DIVISION XV |
| Income Excluded |
| Chapter 61 Income of University or Other Educational Institutions under section 10(23C) |
| Chapter 62 Income of Hospital or other Institutions under section 10(23C) |
| Chapter 63 Requirements as per Provisos to Section 10(23C) — Applicable to Educational and Medical |
| Institutions |
| Chapter 64 Excluded Income and Agricultural Income |
| Chapter 65 Project Grants, Grants-in-Aid — Accounting and Disclosures |
| DIVISION XVI |
| Corporate Governance |
| Chapter 66 Corporate Governance |
| Chapter 67 Meetings and Resolutions |
| DIVISION XVII |
| FCRA, International Activity, Liaison and Branch Office |
| Chapter 68 Foreign Trust and Activities in India |
| Chapter 69 Foreign Trust and International Activity |
| Chapter 70 Liaison and Branch Office of Foreign Trust or Institution – Activities in India |
| DIVISION XVIII |
| Important Circulars, Acts |
| Chapter 71 Important CBDT Circulars |
| Chapter 72 Prevention of Money Laundering Act, 2002 (PMLA) |
| DIVISION XIX |
| Specimen of Deeds |
| Chapter 73 Specimen of Trust Deed |
| Chapter 74 Specimen of Memorandum and Bye-Laws of Society |
| Chapter 75 Specimen of Memorandum and Articles of Association of Section 8 Company |
| DIVISION XX |
| Service Tax and Corporate Social Responsibility |
| Chapter 76 Goods & Services Tax Applicability to Charitable Trusts or Institutions |
| CHAPTER 77 CORPORATE SOCIAL RESPONSIBILITY |
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