A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPO (7th Edition) - Taxsutra Reservoir

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A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPO (7th Edition)
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A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPO (7th Edition)

by Dr N Suresh
Accounting of Charitable Trust Taxation of Charitable trust Taxation of NGO
About Book:

The Book deals with the provisions of the applicable laws and accounting aspects of Charitable Trusts or Institutions, NGOs and NPOs. There is a need for a book that blends theory and practice. In this book, an attempt has been made to bring the discussion in a most lucid style with immense clarity. The concepts have been well defined and brought out in a simple manner for easy understanding.

Practical approach to the issues is a core requirement to deal with the complex problems or issues faced by various Charitable Trusts or Institutions, NGOs and NPOs. The changes made as per the Finance Act, 2021 have been comprehensively covered. The provisions of the Companies Act, 2013 have been incorporated in the relevant chapters.

To harmonise both theory and practice is a science and an art. The theory and practice go well with the principles. Interaction with various stakeholders and practical exposure in handling complex cases over the years has provided the authors the skill and knowledge to bring out a comprehensive blend of theory and practice on this subject. This book comprehensively deals with not only the laws concerning the Charitable Trusts or Institutions, NGOs and NPOs but also, practical aspects and application of the statutory provisions and accounting. It has been demonstrated through illustrative examples for better understanding.

The key areas covered in this book are Role of NGOs & NPOs, Transfer of Income without Transfer of Assets, Charity and Charitable Purpose, Formation and Management, Registration and Procedure for Registration, Breach of Trust and Rectification of Trust Deed, Income and Application of Income; Forfeiture of Exemptions; Voluntary Contributions (Donations), Business held in trust; Donor’s Benefit; Capital Gains for Charitable Trusts or Institutions, Method of Accounting, Audit of Accounts of Charitable Trust, Assessment of Charitable Trusts or Institutions, Taxation; Income Excluded, Corporate Governance, FCRA, International Activity, Liaison and Branch Office; Specimen Deeds, GST and Corporate Social Responsibility.

Categories: Direct Taxes
Publisher: Bharat Law House Pvt Ltd
About Publisher:

Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.  

Author: Dr N Suresh
About Author:
Dr N Suresh :

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.


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Review
Accounting of Charitable Trust Taxation of Charitable trust Taxation of NGO
About Book:

The Book deals with the provisions of the applicable laws and accounting aspects of Charitable Trusts or Institutions, NGOs and NPOs. There is a need for a book that blends theory and practice. In this book, an attempt has been made to bring the discussion in a most lucid style with immense clarity. The concepts have been well defined and brought out in a simple manner for easy understanding.

Practical approach to the issues is a core requirement to deal with the complex problems or issues faced by various Charitable Trusts or Institutions, NGOs and NPOs. The changes made as per the Finance Act, 2021 have been comprehensively covered. The provisions of the Companies Act, 2013 have been incorporated in the relevant chapters.

To harmonise both theory and practice is a science and an art. The theory and practice go well with the principles. Interaction with various stakeholders and practical exposure in handling complex cases over the years has provided the authors the skill and knowledge to bring out a comprehensive blend of theory and practice on this subject. This book comprehensively deals with not only the laws concerning the Charitable Trusts or Institutions, NGOs and NPOs but also, practical aspects and application of the statutory provisions and accounting. It has been demonstrated through illustrative examples for better understanding.

The key areas covered in this book are Role of NGOs & NPOs, Transfer of Income without Transfer of Assets, Charity and Charitable Purpose, Formation and Management, Registration and Procedure for Registration, Breach of Trust and Rectification of Trust Deed, Income and Application of Income; Forfeiture of Exemptions; Voluntary Contributions (Donations), Business held in trust; Donor’s Benefit; Capital Gains for Charitable Trusts or Institutions, Method of Accounting, Audit of Accounts of Charitable Trust, Assessment of Charitable Trusts or Institutions, Taxation; Income Excluded, Corporate Governance, FCRA, International Activity, Liaison and Branch Office; Specimen Deeds, GST and Corporate Social Responsibility.

Categories: Direct Taxes
Publisher: Bharat Law House Pvt Ltd
About Publisher:

Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.  

Author: Dr N Suresh
About Author:
Dr N Suresh :

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.

Similar Books

Ratings and Reviews

Overall Rating
Review
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