All About Trusts & NGOs (2nd Edition)

This book brings out all essential aspects of the law related to Trusts and NGOs at one place. Provisions as per Trust Act, Income Tax Act, GST Act and FCRA applicable to charitable and religious trusts, Societies and Section 8 Companies are also covered in this book. Sample trust deeds and sample Memorandum of Association and Rules and Regulations of Society are also given for reference.

This book contains sample formats of all major forms to be filed under the Trust Act and Income Tax Act by the charitable and religious trusts and NGOs as a part of procedural compliances under the relevant Act. Some notable points and frequently asked questions are given at the end of each chapter for simple and easy understanding of the concept. Provisions related to audit of Public Charitable Trusts are also discussed by including a separate chapter in the book. The book is written on the basis of provisions of Finance Act, 2023. It contains sections from the bare Act and Rules of the Income Tax, GST and Public Trust Act applicable to Trusts and NGOs as ready reference. All compliance procedures under the Income Tax Act and GST Act including registration and dissolution of Public Trust and Private trusts and institutions and societies are discussed in depth by quoting major judicial decisions relevant to respective section. A separate chapter has been included to explain provisions related to FCRA applicable to trusts.

The book contains s separate chapter on summary of some recent landmark judgments under the Income Tax Act related to Trusts, Societies and Section 8 Companies. This section wise summary of judgments contains facts of the case, major observations and final decision of the judicial authority in brief.