Description
Taxmann Charitable Trust Law and Procedure A Ready Reckoner by The Chamber of Tax Consultants
This book is a curated collection of 15+ incisive, in-depth, high-quality articles focused on the nuances of charitable trusts. Authored by a diverse group of more than 15 tax professionals, the content spans a year's worth of research and insights, aimed to address the complex and litigated issues surrounding Charitable Trusts, such as:
Exemption Denials
Registration Challenges
Procedural Law Violations
This book will be helpful for professionals, trustees, directors, and committee members involved in charitable trusts, as well as anyone interested in their formation and management.
The Present Publication is the Latest Edition, commissioned by The Chambers of Tax Consultants and published exclusively by Taxmann. The book was developed under the leadership of the Research and Publication Committee, including Mr. Haresh Kenia (President) and Mr. Ashok Mehta (Chairman), along with notable advocates and chartered accountants. The book is the brainchild of Adv. Rahul Hakani (Ex-Chairman) and Adv. Paras Savla (Co-Chairman). It incorporates the latest case laws and practical guidance. The key points of this book are as follows:
[Comprehensive Coverage] This book is organised to cover every aspect of a charitable trust, including:
Formation
Registration
Taxation
Compliance
Latest Legal Amendments
[Controversial Issues] This book also analyses specific areas such as:
Trustee Roles and Responsibilities
Foreign Contribution Regulation Act Compliance
GST Law Implications
Corporate Social Responsibility
Stamp Duty Act Applicability
Accounting And Auditing
Detailed Guidelines For Trustees
Concept of the Social Stock Exchange
The detailed coverage of the book is as follows:
Maharashtra Public Trust Act, 1950 and Gujarat Public Trust Act, 2011 – An Overview
Author – Mrs. Shruti Desai | Advocate
Charitable or Religious Institution – Registration under Income-tax Act, 1961
Authors – Paras K. Savla and Prity Dharod | Chartered Accountants
Registration of Charitable Entities Under Section 80G of the Income-tax Act, 1961
Authors – Paras K. Savla and Prity Dharod | Chartered Accountants
Charitable Trusts – Roles and Responsibilities of Trustees under the Maharashtra Public Trusts Act, 1950
Authors – Anil Harish and Gautam Thacker | Advocates
Charitable Trusts – Relevant Provisions of Foreign Contribution Regulation Act, 2010 and Foreign Exchange Management Act, 1999
Author – CA Paresh P. Shah
Charitable Purpose – Section 2(15)
Author – Gautam Nayak | Chartered Accountant
Charitable Trusts – Recent Development in Tax Law Relating to Charitable Trusts – Institutions
Author – Samir N. Divatia | Advocate
Charitable Trusts – Denial of Exemption – Sections 12 and 13 of the Income-tax Act, 1961
Author – CA Anil Sathe
Exit Tax on Accreted Income of Certain Trusts and Institutions under Sections 115TD to 115TF
Authors – CA R. S. Kadakia and Adv. Aditya Y. Bhatt
Charitable Trusts – Goods and Services Tax Act, 2017
Authors – C.B. Thakar and Rahul C Thakar | Advocates
Charitable Trusts – Accounting Issues – Responsibilities of Trustees and Auditors
Authors – Nilesh Vikamsey and Rajesh Naker | Chartered Accountants
Charitable Trusts – Do's and Don'ts for Trustees
Author – Vipin Batavia | Chartered Accountant
Charitable Trusts – Alienation of Immovable Property u/s 36(1)(a) of the Maharashtra Public Trusts Act, 1950 vis-a-vis the Gujarat Public Trusts Act, 1950
Author – CA. (Dr.) Gautam Shah | Chartered Accountant
Corporate Social Responsibility (CSR)
Author – CA Vipin Batavia
Applications under the Income-tax Act, 1961 to Authorities, i.e., Central Board of Direct Taxes (CBDT) and Commissioner of Exemption [CIT(E)]
Authors – Shri K. Gopal and Jitendra Singh | Advocates
Charitable Trusts – Applicability of Stamp Duty Provisions
Author – Dr. Anup P. Shah | Chartered Accountant
Charitable Trusts – Return of Income
Author – Jagat G. Mehta | Chartered Accountant
A Quick Guide on India's Social Stock Exchange
Author – CA. Arati Pai – Muranjan