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

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

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

Current price is: ₹2,396. Original price was: ₹2,995.

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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

Publisher

Language

Authors

Binding Type

Edition

Date of Publication