LAW AND PROCEDURE ON CHARITABLE TRUSTS AND RELIGIOUS INSTITUTIONS-As amended by the Finance, 2023- BY S.rajaratnam
Snow White S Rajaratnam’s Law & Procedure on Charitable Trusts and Religious Institutions by Daniel Selvaraj I & Theresa D & Hari GR Edition 2023
Snow White S Rajaratnam’s Law & Procedure on Charitable Trusts and Religious Institutions by Daniel Selvaraj I & Theresa D & Hari GR Edition 2023
CONTENTS
CHAPTER
1. Charitable Objects – I
2. Charitable Objects – II
3. Charitable Objects – III
4. Objects which are not charitable
5. Property held under legal obligation
6. Form of organisations
7. Modalities for creation of Trust
8. Trust Deed – Essentials in the document
9. Rectification of Deeds
10. Income of a Charitable Institution
11. Application of Income
12. Accumulation of Income
13. Circulars and Precedents on ApplicationJAccumulation
14. Charity and Business – Some Instances – i
15. Charity and Business – Some Instances – ii
16. Charities and Capital Gains
17. Permissible Investments
18. Registration
19. Public Institutions v. Private Benefits – an overviews
20. Forfeiture of Exemption – I
21. Forfeiture of Exemption – II
21A. Exempt income brought back for tax as accreted income
22. Scientific Research Associations
23. Public Institutions/Sections 10(22). 10(22A) and 10(23C) – I
24. Public Institutions/Sections 10(22), 10(22A) and 10(23C) II
25. Public Institutions/Sections 10(22), 10(22A) and 10(23C) – III
26. Other Public institutions exempt under Section 10
27. Charities and Donors
28. Assessment Procedure
29. Charities and Wealth tax
30. Miscellaneous Issues
31. Public Religious Trust – Some Issues
32. Charities and TDS
33. Charities and Foreign Contributions (Regulation) Act, 1976 ..
34. Charities and Foreign Trade ( Development and Regulation) Act, 1992
