Formation Management And Taxation Of Charitable And Religious Trust & Institutions (10th Edition, 2025)
- Year of Publication: 2025
- Edition: 10th
- ISBN: 9789356039650
The book is written in a very simple language containing the provisions of relevant laws supported by the leading case laws. The specialty of the book is that it is written in a very lucid and coherent style, covering almost every aspect concerning trusts/institutions. The book is a comprehensive handbook for all those who wish to know about trusts/institutions. The subject has been arranged in a very systematic manner beginning with an introduction chapter about trusts and institutions and then discussing Trust under Income Tax Act,
Source of income of a trust, various types of income of a trust. Each chapter provides the introduction, conditions and quantum of exemption available and other requirements to be fulfilled. In the end of chapter such as laws governing trusts/Institutions, meaning of important terms and important forms have been provided for a ready reference.
This book deals with all the legal aspects of taxation of charitable trusts and institutions under the Income Tax Act. This book brings out all the essential aspects of charitable trusts and institutions and will be of very great use to the all concerns. This book will also be a comprehensive aid to all the concerns for understanding the complex taxation and for adopting a uniform approach to the public charitable institutions under the Income Tax Act. Although, every effort has been made to support every information given in the book with the relevant sections and the rules of law, however, the book should not be construed as an exhaustive statement of law. The relevant provisions of the Income Tax Act and the Income Tax Rules, may be referred to, if necessary. Though every care has been taken to provide authentic information yet the author/publisher are not legally or morally responsible for any loss or damage that may arise to any person from any inadvertent error or omission in the book. I, however, always welcome suggestions and criticism from esteemed readers for further improvement of the future editions of the book.
Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income tax Department in the year 1983and retiredas Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.
AWARDS
He is recipient of first-ever Finance Minister’s Award 2017, the Income Tax Department’s highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon’ble Union Finance Minister, Shri Arun Jaitley conferred this Finance Minister’s Award for Excellence for his meritorious services at Vigyan Bhawan, New Delhi on 24-07-2017.
CERTIFICATE OF APPRECIATION
Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016. Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
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- Year of Publication: 2025
- Edition: 10th
- ISBN: 9789356039650
The book is written in a very simple language containing the provisions of relevant laws supported by the leading case laws. The specialty of the book is that it is written in a very lucid and coherent style, covering almost every aspect concerning trusts/institutions. The book is a comprehensive handbook for all those who wish to know about trusts/institutions. The subject has been arranged in a very systematic manner beginning with an introduction chapter about trusts and institutions and then discussing Trust under Income Tax Act,
Source of income of a trust, various types of income of a trust. Each chapter provides the introduction, conditions and quantum of exemption available and other requirements to be fulfilled. In the end of chapter such as laws governing trusts/Institutions, meaning of important terms and important forms have been provided for a ready reference.
This book deals with all the legal aspects of taxation of charitable trusts and institutions under the Income Tax Act. This book brings out all the essential aspects of charitable trusts and institutions and will be of very great use to the all concerns. This book will also be a comprehensive aid to all the concerns for understanding the complex taxation and for adopting a uniform approach to the public charitable institutions under the Income Tax Act. Although, every effort has been made to support every information given in the book with the relevant sections and the rules of law, however, the book should not be construed as an exhaustive statement of law. The relevant provisions of the Income Tax Act and the Income Tax Rules, may be referred to, if necessary. Though every care has been taken to provide authentic information yet the author/publisher are not legally or morally responsible for any loss or damage that may arise to any person from any inadvertent error or omission in the book. I, however, always welcome suggestions and criticism from esteemed readers for further improvement of the future editions of the book.
Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income tax Department in the year 1983and retiredas Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.
AWARDS
He is recipient of first-ever Finance Minister’s Award 2017, the Income Tax Department’s highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon’ble Union Finance Minister, Shri Arun Jaitley conferred this Finance Minister’s Award for Excellence for his meritorious services at Vigyan Bhawan, New Delhi on 24-07-2017.
CERTIFICATE OF APPRECIATION
Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016. Awarded by Hon’ble Member (Revenue & TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter “Miscellaneous Orders” in “Let Us Share–A compilation of Best Practices & Orders” Vol.–VIII released on 31st of October, 2016.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
