All About Trusts & NGOs - Taxsutra Reservoir

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All About Trusts & NGOs

As amended by Finance Act 2022
by Chunauti H. Dholakia
Categories: Direct Taxes, GST & Other Indirect Taxes
Publisher: Bharat Law House Pvt Ltd
About Book:

This book brings out all essential aspects of the law related to Trusts and NGOs at one place. Provisions as per Trust Act, Income Tax Act, GST Act and FCRA applicable to charitable and religious trusts, Societies and Section 8 Companies are also covered in this book. Sample trust deeds and sample Memorandum of Association and Rules and Regulations of Society are also given for reference.

This book contains sample formats of all major forms to be filed under the Trust Act and Income Tax Act by the charitable and religious trusts and NGOs as a part of procedural compliances under the relevant Act. Some notable points and frequently asked questions are given at the end of each chapter for simple and easy understanding of the concept. Provisions related to audit of Public Charitable Trusts are also discussed by including a separate chapter in the book.

The book is written on the basis of provisions of Finance Act, 2022. It contains sections from the bare Act and Rules of the Income Tax, GST and Public Trust Act applicable to Trusts and NGOs as ready reference. All compliance procedures under the Income Tax Act and GST Act including registration and dissolution of Public Trust and Private trusts and institutions and societies are discussed in depth by quoting major judicial decisions relevant to respective section. A separate chapter has been included to explain provisions related to FCRA applicable to trusts.

The book contains s separate chapter on summary of some recent landmark judgments under the Income Tax Act related to Trusts, Societies and Section 8 Companies. This section wise summary of judgments contains facts of the case, major observations and final decision of the judicial authority in brief.

Author: Chunauti H. Dholakia
About Author:
Chunauti H. Dholakia :

CA. Chunauti H. Dholakia is a practicing chartered accountant. She has vast experience of more than 15 years in the field of direct taxation and all matters related to charitable and religious trusts and NGOs.

She has contributed many articles in the Institute of Chartered Accountant’s journal “The Chartered Accountant”, Institute of Cost and Management Account’s journal “The Management Accountant”, other leading professional journals, souvenirs, newsletters, websites and leading local newspapers. She has translated part of one reference book from English to Gujarati language. She has contributed as author for the publications of Institute of Chartered Accountants of India

About Publisher:

Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.  

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Categories: Direct Taxes, GST & Other Indirect Taxes
Publisher: Bharat Law House Pvt Ltd
About Book:

This book brings out all essential aspects of the law related to Trusts and NGOs at one place. Provisions as per Trust Act, Income Tax Act, GST Act and FCRA applicable to charitable and religious trusts, Societies and Section 8 Companies are also covered in this book. Sample trust deeds and sample Memorandum of Association and Rules and Regulations of Society are also given for reference.

This book contains sample formats of all major forms to be filed under the Trust Act and Income Tax Act by the charitable and religious trusts and NGOs as a part of procedural compliances under the relevant Act. Some notable points and frequently asked questions are given at the end of each chapter for simple and easy understanding of the concept. Provisions related to audit of Public Charitable Trusts are also discussed by including a separate chapter in the book.

The book is written on the basis of provisions of Finance Act, 2022. It contains sections from the bare Act and Rules of the Income Tax, GST and Public Trust Act applicable to Trusts and NGOs as ready reference. All compliance procedures under the Income Tax Act and GST Act including registration and dissolution of Public Trust and Private trusts and institutions and societies are discussed in depth by quoting major judicial decisions relevant to respective section. A separate chapter has been included to explain provisions related to FCRA applicable to trusts.

The book contains s separate chapter on summary of some recent landmark judgments under the Income Tax Act related to Trusts, Societies and Section 8 Companies. This section wise summary of judgments contains facts of the case, major observations and final decision of the judicial authority in brief.

Author: Chunauti H. Dholakia
About Author:
Chunauti H. Dholakia :

CA. Chunauti H. Dholakia is a practicing chartered accountant. She has vast experience of more than 15 years in the field of direct taxation and all matters related to charitable and religious trusts and NGOs.

She has contributed many articles in the Institute of Chartered Accountant’s journal “The Chartered Accountant”, Institute of Cost and Management Account’s journal “The Management Accountant”, other leading professional journals, souvenirs, newsletters, websites and leading local newspapers. She has translated part of one reference book from English to Gujarati language. She has contributed as author for the publications of Institute of Chartered Accountants of India

About Publisher:

Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.  

Similar Books

Ratings and Reviews

Overall Rating
Review
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