Taxation of charitable and religious trusts : with special chapter on educational institutions
by S. K. Tyagi.
- 11th ed.
- Chennai : Company Law, 2013.
- 523 p.
Table of Contents: Chapter 1. Introduction Chapter 2. Formation etc, of Public Trusts/ Institutions Including Wakfs Chapter 3. Charitable Purpose- Section2(15) Chapter 4. Income of Fund of National Importance or Any University, Educational Institution, Any Hospital, Medical Institution, Charitable Trust/ Institution- Section 10(23C) Chapter 5. Income from Property held for Charitable or Religous Purposes- Section 11 Chapter 6. Income of Trusts or Institutions from Contributors- Section 12 Chapter 7. Conditions fro Applicability of Sections 11 and 12-Section 12A Chapter 8. Procedure for Registration-Section 12AA Chapter 9. Section 11 not to apply in Certain Cases- Section 13 Chapter 10. Special Chapter Regarding Taxation of Educational Institutions Chapter 11. Deduction in Respect of Donations to Certain Funds, Charitable Institutions etc.- Section 80G Chapter 12. Assessment, etc. of Charitable and Religious Trusts Chapter 13. Audit of Accounts of Charitable and Religious Trusts/ Institutions Chapter 14.Tax- Treatment of NGOs under the Income-Tax Act, 1961 Chapter 15. Taxation of Non-Profit Organizations under DTC, 2010- An Overview Appendices Subject Index