Description
Wolters Kluwer Interesting Issues On Charitable Trusts Or Institutions, Ngos, Npos (Fourth Edition) by CA Dr N Suresh
About the book
This book contains a compilation of issues on Charitable trusts, institutions, NGOs and NPOs that the author has come across, or been consulted about by professionals. It is updated as per the Companies Act, 2013 and contains the latest case laws. New Chapters on Accreted Income and Surplus – bar to claim exemption have been added as separate Chapters. This would be a useful reference for professionals and executives associated with these institutions.
Key Features
Updated to cover Finance Act, 2019
Covered necessary provisions of the Companies Act, 2013
Compilation of around 1300 questions and answers
Corporate Social Responsibility (CSR).
Questions of practical importance which are easy and simple to understand
Subject-wise division of chapters for easy reference
Provisions of formation and compliances of Section 8 Company under the Companies Act, 2013.
Covers association of persons/body of individuals and principle of mutuality
Provisions of Foreign Contribution (Regulation) Act, 2010 with frequently asked questions.
Activities of charitable trusts, institutions, NGOs and NPOs in and outside India in the form of Branch Office and Liaison Offices.
Statutory compliances under various laws in India.
Applicability of service tax to charitable trusts, institutions, NGOs and NPOs.
Contains chapters on exempt income of educational institutions and hospitals.
About the Author
Dr. N Suresh is a Graduate in Commerce from Bangalore University and a Fellow Member of the Institute of Chartered Accountants of India. He has authored several books and articles on varied topics relating to corporate laws and taxation. He has presented several papers and given lectures at seminars and conferences conducted by the professional bodies, study circles, various branches of Institute of Chartered Accountants of India, Committee of ‘Cooperative and NPOs sectors of the Institute of Chartered Accountants of India’. He actively participates in various public forums addressing various issues. He was a visiting faculty at the National Academy of Direct Taxes, Nagpur and DRTI, Bangalore and Chennai. He has been co-opted as a Member of Committee for Cooperatives and NPO Sectors, ICAI. He is also a vocalist in Carnatic Music and specialises in K.P. Astrology.