A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPOs

Description Order “A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPOs,” 11th edition (2025) by CA (Dr.) N. Suresh. This comprehensive 1,560-page guide, published by Bharat Publishers, provides practical insights into the taxation and accounting processes for charitable organizations. Available now with a flat 25% discount for a limited period and free shipping. Get your copy today using ISBN 978-93-4808-010-3 to stay updated on compliance for trusts and NGOs. Chapter Number Description Page Number Bharat? 5 Preface to the Eleventh Edition 7 About the Author 9 About the experts who have contributed to the book 10 Chapter 1 Significant Role of NGOs and NPOs in India 1 Chapter 2 Applicability of Sections 60 to 63 — Transfer of Income without Transfer of Assets 4 Chapter 3 Charity 9 Chapter 4 Charitable Purpose 16 Chapter 5 Relief of the Poor 30 Chapter 6 Education and Medical Relief 38 Chapter 7 Advancement of any other General Public Utility 62 Chapter 8 Proviso to Section 2(15) — Restriction on Trade, Business, Commerce 92 Chapter 9 Basics on Formation of Trust or Society or Section 8 Company 123 Chapter 10 Formation of a Trust 127 Chapter 11 Formation of a Society 145 Chapter 12 Formation of Section 8 Companies 151 Chapter 13 Conditions for Applicability of Sections 11 and 12 171 Chapter 14 Registration of Trusts under section 12A 182 Chapter 15 Procedure for Registration of Trust or Institution under section 12AB 234 Chapter 16 Breach of Trust 297 Chapter 17 Rectification or Amendment of Trust Deed 304 Chapter 18 Limbs of section 11 317 Chapter 19 Trust Property 329 Chapter 20 Legal Obligation — Trust includes Legal Obligation 332 Chapter 21 Income of Charitable or Religious Trusts or Institutions 339 Chapter 22 Application of Income 348 Chapter 23 Prescribed Mode of Investment [Section 11(5)] 376 Chapter 24 Accumulation of Income 388 Chapter 25 Filing of Form 9A and Form 10 422 Chapter 26 Depreciation 451 Chapter 27 Consequences of Failure under section 11(1B), 11(3) and 11(3A) 461 Chapter 28 Overview of Forfeiture of Exemption 468 Chapte 29 Person Specified under section 13(3) 472 Chapter 30 Forfeiture of Exemption-I 482 Chapter 31 Forfeiture of Exemptions-II, Failure to Invest in a Mode Specified 492 Chapter 32 Forfeiture of Exemption-III, Income or Property of the Trust Applied for Specified Personss 511 Chapter 33 Deemed Restricted User [Section 13(2)(a)–13(2)(h)] 525 Chapter 34 Voluntary Donations 545 Chapter 35 Voluntary Contributions (Donations) — Corpus Donations 560 Chapter 36 Voluntary Contribution — Anonymous Donation 589 Chapter 37 Business Held under Trust — Section 11(4) 605 Chapter 38 Exemption of Business Income under section 11(4A) 615 Chapter 39 Section 80G: Donations 644 Chapter 40 Donations for Eligible Projects or Schemes 702 Chapter 41 Inter – Charity Donations 715 Chapter 42 Identity of Donor 727 Chapter 43 Capital Gains of Charitable or Religious Trusts or Institutions 732 Chapter 44 Case Studies in Computation of Capital Gains 739 Chapter 45 Books of Account, Basis of Accounting and Accounting Aspects 765 Chapter 46 Accounting Standards Applicable to NPOs, NGOs, Charitable Trusts or Institutions 822 Chapter 47 Audit of Accounts of Charitable Trusts or Institutions 835 Chapter 48 Permanent Account Number 910 Chapter 49 Tax Deduction Account Number 892 Chapter 50 Filing Return of Income 928 Chapter 51 Assessment of Charitable Trusts or Institutions 939 Chapter 52 Principle of Mutuality 971 Chapter 53 Assessment of AOP/BOI 992 Chapter 54 Taxation of Charitable or Religious Trusts or Institutions 1010 Chapter 55 Accreted Income-tax on Charitable Trust or Institution when it Ceases to Exist 1025 Chapter 56 Surplus is a Bar to Claim Exemption for Charitable or Religious Trust or Institution under Income Tax Act, 1961? 1042 Chapter 57 Capitation Fees 1046 Chapter 58 How to Compute Income of Charitable or Religious Trusts or Institutions 1076 Chapter 59 Set Off and Carry Forward of Losses 1086 Chapter 60 Wealth Tax Act, 1957, Relating to Charitable Trusts or Institutions 1107 Chapter 61 Income of University or Other Educational Institutions under Section 10(23C) 1127 Chapter 62 Income of Hospital or other Institutions under section 10(23C) 1176 Chapter 63 Requirements as per Provisos to Section 10(23C) Applicable to Educational and Medical Institutions 1192 Chapter 64 Excluded Income and Agricultural Income 1264 Chapter 65 Project Grants, Grants-in-Aid – Accounting and Disclosures 1270 Chapter 66 Corporate Governance 1280 Chapter 67 Meetings and Resolutions 1284 Chapter 68 Foreign Trust and Activities in India 1290 Chapter 69 Foreign Trust and International Activity 1302 Chapter 70 Liaison and Branch Office of Foreign Trust or Institution – Activities in India 1309 Chapter 71 Important CBDT Circulars 1344 Chapter 72 Prevention of Money Laundering Act, 2002 (PMLA) 1379 Chapter 73 Specimen of Trust Deed 1383 Chapter 74 Specimen of Memorandum and Bye-Laws of Society 1387 Chapter 75 Specimen of Memorandum and Articles of Association of Section 8 Company 1392 Chapter 76 Goods & Services Tax Applicability to Charitable Trusts or Institutions 1413 Chapter 77 Corporate Social Responsibility 1423