Law And Procedure On Charitable Trusts And Religious Institutions
Author: S. Rajaratnam's
Year: 2025
About the Book:
An indispensable guide covering the legal, taxation, and regulatory aspects of charitable trusts and religious institutions in India. This book serves as a comprehensive reference for trustees, legal professionals, and voluntary agencies, ensuring compliance with Income Tax laws, FEMA, FCRA, and other statutory provisions.
Key Features:
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Updated with amendments from the Finance Act 2025
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Covers formation, registration, governance, and taxation of charitable trusts and religious institutions
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Analysis of Section 12A, 12AB, 80G, and 10(23C) provisions for tax exemptions
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Procedures for appeals, assessments, and compliance under the Income Tax Act and FCRA
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Includes recent CBDT circulars, case laws, and judicial pronouncements
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Specimen formats for applications, affidavits, and trust deeds
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Insights on foreign contributions, grants, and regulatory reporting requirements
Ideal For:
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Trustees & Religious Institutions – Guidance on compliance and governance
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Legal & Tax Professionals – In-depth tax and procedural insights
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NGOs & Voluntary Organizations – Understanding statutory obligations
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Academicians & Researchers – Resource for studying trust laws in India
Caveat Legalis: Description based on available details—interpret with due diligence!
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