Taxation of Trusts & NGOs
Author(s)
Publisher
ISBN
9789387702929
Edition
11th Edition 2018
Pages | Format
1784 | Paperback
Approx. Product Size
2.105
Note : The book "Taxation of Trusts & NGOs "contains 95 chapters.This book contains a comprehensive commentary on:- #Exemption and Taxation of Trusts & NGOs # Foreign Contribution (Regulation) Act, 2010 # Lokpal & Lokayuktas Act 2013 as applicable to Trusts and NGOs
A Comprehensive Commentary onTaxation of Trusts & NGOs
- Commentaries on Law Relating to Taxation of Trusts as amended by Finance Act, 2017 with flowcharts and illustrations
- Practical guide with extensive judicial analysis on exemptions to business income of NGOs, both under the Income Tax laws and FCRA
- Landmark Cases on :
- Commercialisation of education
- Capitation fee
- Charitable activities
- Charitable purpose
- Powers and limitations of Commissioner during registration under section 12AA
- Extensive analysis on ’religious activities’ vis-a-vis ’charitable activity’ and vice versa
- Extensive commentary and practical guide to the Foreign Contribution (Regulation) Act, 2010
- Various controversies and debatable issues under FCRA including FAQs
- Law relating to :
- International Activities both inside and outside India
- International NGOs working inside India
- Amendment of Trust Deed
- 12AA Registration and Cancellation
- Inter Charity Donation
- Taxation of Unregistered Trust and NGOs
- Taxation of Trust and NGOs after Cancellation of 12AA
| Chapter No | Chapter name |
|---|---|
| Chapter: 1 | IMPORTANT AMENDMENTS FOR TRUSTS IN RECENT YEARS |
| Chapter: 2 | CHARITABLE PURPOSE - UNDERLYING FACTORS |
| Chapter: 3 | RELIEF FOR POOR |
| Chapter: 4 | EDUCATION |
| Chapter: 5 | EDUCATION & ITS COMMERCIALISATION |
| Chapter: 6 | MEDICAL RELIEF |
| Chapter: 7 | YOGA AND ENVIRONMENT |
| Chapter: 8 | ADVANCEMENT OF ANY OTHER GENERAL PUBLIC UTILITY |
| Chapter: 9 | BUSINESS INCOME AND ‘CHARITABLE PURPOSE’ |
| Chapter: 10 | LEGAL HISTORY AND OTHER CASES ON BUSINESS ACTIVITY |
| Chapter: 11 | IMPLICATIONS OF HAVING BUSINESS INCOME IN VIOLATION OF SECTION 2(15) |
| Chapter: 12 | MICRO FINANCE AND MONEY LENDING ACTIVITY |
| Chapter: 13 | REGISTRATION UNDER SECTION 12AA & PURPOSES HELD AS CHARITABLE |
| Chapter: 14 | CANCELLATION & PURPOSES HELD AS NON- CHARITABLE |
| Chapter: 15 | RELIGIOUS & CHARITABLE PURPOSE |
| Chapter: 16 | TRUST PROPERTY & LEGAL OBLIGATION |
| Chapter: 17 | AMENDING TRUST DEED |
| Chapter: 18 | INTERNATIONAL ACTIVITIES OF NGOs OUTSIDE INDIA |
| Chapter: 19 | EXEMPTIONS TO FOREIGN TRUST WORKING IN INDIA |
| Chapter: 20 | MUTUAL SOCIETIES |
| Chapter: 21 | INTERNATIONAL ACTIVITIES OF NGOs INSIDE INDIA |
| Chapter: 22 | CHARITABLE ORGANISATIONS UNDER SECTION 10(23C) |
| Chapter: 23 | CHARITABLE ORGANISATIONS U/S 10(23C) BELOW 1 CRORE INCOME |
| Chapter: 24 | CHARITABLE ORGANISATIONS U/S 10(23C) FUNDED BY GOVERNMENT |
| Chapter: 25 | ORGANISATIONS U/S 10(23C)(iv) & (v) FOR CHARITABLE AND/OR RELIGIOUS PURPOSES |
| Chapter: 26 | ORGANISATIONS U/S 10(23C)(vi) & (via) FOR CHARITABLE AND/OR RELIGIOUS PURPOSES |
| Chapter: 27 | SCOPE OF INCOME UNDER SECTION 11(1) |
| Chapter: 28 | APPLICABILITY OF SECTIONS 60 TO 63 |
| Chapter: 29 | EXEMPTED AND AGRICULTURAL INCOME |
| Chapter: 30 | VOLUNTARY CONTRIBUTIONS AND OTHER INCOMES UNDER SECTION 12 |
| Chapter: 31 | PROJECT GRANTS WHETHER INCOME |
| Chapter: 32 | RECOGNITION & DISCLOSURE OF VARIOUS GRANTS |
| Chapter: 33 | CORPUS DONATION |
| Chapter: 34 | CORPUS DONATION TREATMENT AFTER FINANCE ACT, 2017 |
| Chapter: 35 | TAXABILITY OF CORPUS DONATION WITHOUT 12AA REGISTRATION |
| Chapter: 36 | IMPORTANT FACTORS FOR DETERMINING INCOME UNDER SECTION 11(1) |
| Chapter: 37 | CONDITION FOR EXEMPTION TO CHARITABLE ORGANISATION |
| Chapter: 38 | EXEMPTED PARTIAL TRUST UNDER SECTION 11(1)(b) |
| Chapter: 39 | TREATMENT OF CAPITAL GAINS |
| Chapter: 40 | BUSINESS ACTIVITIES OF A CHARITABLE/ RELIGIOUS ORGANISATION |
| Chapter: 41 | ANONYMOUS DONATIONS |
| Chapter: 42 | APPLICATION OF INCOME - MEANING AND SCOPE |
| Chapter: 43 | DEPRECIATION |
| Chapter: 44 | INTER-CHARITY DONATIONS AND FACILITATING NGOs |
| Chapter: 45 | DEEMED APPLICATION UNDER EXPLANATION 2 TO SECTION 11 |
| Chapter: 46 | ACCUMULATION AND INVESTMENT OF INCOME |
| Chapter: 47 | FORFEITURE UNDER SECTION 13 - AN OVERVIEW |
| Chapter: 48 | FORFEITURE - INCOME APPLIED FOR PRIVATE RELIGIOUS PURPOSES |
| Chapter: 49 | FORFEITURE - INCOME APPLIED FOR A PARTICULAR RELIGIOUS COMMUNITY OR CASTE |
| Chapter: 50 | FORFEITURE - BENEFIT TO INTERESTED PERSONS |
| Chapter: 51 | FORFEITURE - INVESTMENT OTHER THAN SPECIFIED MANNER |
| Chapter: 52 | TAXATION AS AOP IF EXEMPT STATUS IS LOST |
| Chapter: 53 | TAX ON ACCRETED INCOME |
| Chapter: 54 | HOW TO PREPARE STATEMENT OF INCOME AND ACCUMULATION |
| Chapter: 55 | ASSESSMENT AND THE POWER OF AO TO DENY EXEMPTIONS |
| Chapter: 56 | WEALTH TAX ISSUES |
| Chapter: 57 | METHOD OF ACCOUNTING & INCOME-TAX ACCOUNTING STANDARDS |
| Chapter: 58 | FILING OF RETURN AND AUDIT |
| Chapter: 58A | EXEMPTIONS SHALL BE WITHDRAWN IF INCOME TAX RETURN NOT FILED IN TIME |
| Chapter: 59 | PERMANENT ACCOUNT NUMBER (PAN) |
| Chapter: 60 | TAX DEDUCTION ACCOUNT NUMBER (TAN) |
| Chapter: 61 | TDS ON INCOME OF NGOs |
| Chapter: 62 | TREATMENT OF DONATIONS UNDER INCOME-TAX ACT |
| Chapter: 63 | PRIVILEGES TO DONORS UNDER SECTION 80G |
| Chapter: 64 | PRIVILEGES TO DONORS UNDER SECTIONS 35AC & 80GGA |
| DIVISION TWO | FCRA LAW |
| Chapter: 65 | FAQs - INTRODUCTION TO FCRA, 2010 |
| Chapter: 66 | INTRODUCTION TO FCRA |
| Chapter: 67 | SOME NOTEWORTHY STATISTICS ON FC |
| Chapter: 68 | OVERVIEW OF THE RECENT AMENDMENTS IN FCRA LAW |
| Chapter: 69 | APPLICABILITY OF FCRA |
| Chapter: 70 | WHAT IS FOREIGN CONTRIBUTION |
| Chapter: 71 | WHAT IS FOREIGN HOSPITALITY |
| Chapter: 72 | WHAT IS A FOREIGN SOURCE & FOREIGN COMPANY |
| Chapter: 73 | CHANGE IN FCRA TO EXCLUDE INDIAN COMPANIES WITH FOREIGN SHAREHOLDING IN EXCESS OF 50% |
| Chapter: 74 | WHO CANNOT RECEIVE FOREIGN CONTRIBUTION |
| Chapter: 75 | ORGANISATIONS OF POLITICAL NATURE |
| Chapter: 76 | AUDIO VISUAL BROADCAST & COMMUNITY RADIO |
| Chapter: 77 | WHO CAN RECEIVE FC AND PERMISSIBLE ACTIVITIES |
| Chapter: 78 | GIFT RECEIVED FROM RELATIVES & FOREIGN SOURCES |
| Chapter: 79 | PROCEDURE FOR OBTAINING REGISTRATION |
| Chapter: 80 | PROCEDURE FOR OBTAINING PRIOR PERMISSION |
| Chapter: 81 | COMMON GROUNDS FOR REJECTION OF APPLICATIONS FOR REGISTRATION & PRIOR PERMISSION |
| Chapter: 82 | AMENDED PROCEDURE FOR RENEWAL OF FCRA REGISTRATION |
| Chapter: 83 | SUSPENSION OF REGISTRATION CERTIFICATE |
| Chapter: 84 | CANCELLATION OF REGISTRATION CERTIFICATE |
| Chapter: 85 | WHO CAN OR CANNOT BE A BOARD MEMBER |
| Chapter: 86 | CHANGE IN MORE THAN 50% OF BOARD MEMBERS |
| Chapter: 87 | ADMINISTRATIVE EXPENSES & SPECULATIVE INVESTMENTS |
| Chapter: 88 | DESIGNATED AND MULTIPLE BANK ACCOUNTS |
| Chapter: 89 | PROCEDURE FOR CHANGE IN BANK ACCOUNT, ADDRESS & OBJECTS |
| Chapter: 90 | TRANSFER OF FUNDS TO OTHER FC REGISTERED ORGANISATIONS |
| Chapter: 91 | TRANSFER OF FUNDS TO OTHER UNREGISTERED ORGANISATIONS |
| Chapter: 92 | OTHER ASPECTS OF FCRA |
| Chapter: 93 | AUDIT AND ONLINE FILING OF ANNUAL RETURN UNDER FCRA |
| Chapter: 94 | OFFENCES AND PENALTIES UNDER FCRA |
| Chapter: 95 | COMPOUNDING OF OFFENCES |
| DIVISION THREE | LOKPAL & LOKAYUKTA ACT |
| Chapter: 96 | ANALYSIS OF LOKPAL & LOKAYUKTAS ACT, 2013 |
| Annexure: 1 | Comparative statement on provisions of FCRA, 1976 and FCRA, 2010 |
| Annexure: 2 | Purpose-wise details of utilization of Foreign Contribu- tion during 2011-2012 |
| Annexure: 3 | Details of purpose-wise donations from donor countries |
| Annexure: 4 | Top Recipient Associations |
| Annexure: 5 | Details of Associations Reporting and Amount Received |
| Annexure: 6 | Top Recipient Districts |
| Annexure: 7 | Top Donor Agencies |
| Annexure: 8 | Donor country-wise details |
| Annexure: 9 | Notification regarding intimation of quarterly receipt of FC on Govt. website |
| Annexure: 10 | Circular on monthly grievance redressal meeting - 2015 |
| Annexure: 11 | Circular on monthly grievance redressal meeting - 2016 |
| Annexure: 12 | Circular on email address for grievance redressal meeting |
| Annexure: 13 | Notification regarding extension of renewal date to 30th June 2016 |
| Annexure: 14 | Notification regarding extension of renewal date to 31st October 2016 |
| Annexure : 15 | Notification regarding filing of annual return through online only |
| Annexure: 16 | New notification on penalty for delayed filing of return |
| Annexure: 17 | Notification regarding updation of bank accounts by 31st August 2016 |
| Annexure: 18 | Notification by FCRA department on online submission under Lokpal |
| Annexure: 19 | Notification by FCRA department on extension submi- ssion under Lokpal to 31st December, 2016 |
| Annexure: 20 | Guidelines issued by the Central Government for proposals for acceptance of foreign hospitality |
| Annexure: 21 | Notification with regard to foreign gifts dated 23rd June, 2012 |
| Annexure: 22 | Filled sample Form FC-2 |
| Annexure: 23 | List of organisations not considered as foreign source |
| Annexure: 24 | List of Banned Terrorist Organisations under section 35 of Unlawful Activities (Prevention) Act, 1967 |
| Annexure: 25/26 | High Court judgment on political activities of NGO |
| Annexure: 27 | High Court judgment on suspension of registration certificate |
| Annexure : 28 | Policy Guidelines for setting up Community Radio Stations in India |
| Annexure: 29 | Meaning of ‘Relative’ as defined under section 2(77) the Companies Act, 2013 |
| Annexure: 30 | Meaning of ‘Relative’ as defined under section 2(41) read with section 6 of the Companies Act, 1956 |
| Annexure: 31 | Charter for Associations Applying for Grant of Prior Permission/Registration under the Foreign Contribu- tion (Regulation) Act, 2010 |
| Annexure: 32 | Charter for Associations who have been Granted Registration or prior Permission under FCRA, 2010 |
| Annexure: 33 | Notification for extension of FC registration renewal date |
| Annexure: 34 | Filled sample of Form FC-3 |
| Annexure: 35 | Model format of minutes regarding change in bank account & resolution |
| Annexure: 36 | Model format of minutes regarding change in address/ location & resolution |
| Annexure: 37 | Model format of undertaking to be taken from FC registered organisation |
| Annexure: 38 | Filled sample of Form FC-5 |
| Annexure: 39 | Notification regarding marking on letters and envelops |
| Annexure: 40 | Filled sample of Form FC-4 |
| Annexure: 41 | Notification regarding extention of date for filing of annual return |
| Annexure: 42 | Notification regarding penalty for delayed filing of annual return |
| Annexure: 43 | Notification regarding investigating authority and agencies |
| Annexure: 44 | Notification regarding sanctioning authority under section 40 |
| Annexure: 45 | Notification regarding compounding of offences |
| Annexure: 46 | Notification No. 1541 dt. 20.06.2016 |
| Annexure: 47 | Notification No. 1542 dt. 20.06.2016 |
| Annexure: 48 | Notification No. 1543 dt. 20.06.2016 |
| Annexure: 49 | Notification dt. 29.07.2016 |
| Annexure: 50 | The Lokpal and Lokayuktas (Amendment) Bill, 2016 |
| Annexure: 51 | New date for filing of LLA, 2013 returns under FCRA |
| Annexure: 52 | Definition of Public Servant under the section 14 of the LLA 2013 & jurisdiction in respect of inquiry |
| Annexure: 53 | Definition of ‘public duty’ & ‘public servant’ under the Prevention of Corruption Act, 1988 |
| Annexure: 54 | Notification regarding last date of filing of returns |
| Annexure: 55 | The Annual return and the forms |
| Annexure: 56 | Charter for the chartered accountants |
| Annexure: 57 | Circular regarding submission of return in hardcopy only |
| Annexure: 58 | Circular regarding refiling of application of those organisation which are deemed to be ceased w.e.f. 01.11.2016 |
| Annexure: 59 | Reminder notice for refiling of application of those organisation which are deemed to be ceased w.e.f. 01.11.2016 |
| Appendix: 1 | Foreign Contribution (Regulation) Act, 2010 |
| Appendix: 2 | Foreign Contribution (Regulation) Rules, 2011 |
| Appendix: 3 | Societies Registration Act, 1860 |
| Appendix: 4 | Indian Trusts Act, 1882 |
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