About A Practical Approach to TAXATION AND ACCOUNTING OF CHARITABLE TRUSTS, NGOs & NPOs
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
Bharat A Practical Approach to TAXATION AND ACCOUNTING OF CHARITABLE TRUSTS NGOs and NPOs