A Practical Approach to TAXATION AND ACCOUNTING OF CHARITABLE TRUSTS NGOs & NPOs

About A Practical Approach to TAXATION AND ACCOUNTING OF CHARITABLE TRUSTS NGOs & NPOs DIVISION IRole of NGOs and NPOsChapter 1 Significant Role of NGOs and NPOs in India DIVISION IITransfer of Income without Transfer of AssetsChapter 2 Applicability of Sections 60 to 63 — Transfer of Income without Transfer of Assets DIVISION IIICharity and Charitable PurposeChapter 3 Charity Chapter 4 Charitable Purpose Chapter 5 Relief of the Poor Chapter 6 Education and Medical Relief Chapter 7 Advancement of any other General Public Utility Chapter 8 Proviso to Section 2(15) — Restriction on Trade Business Commerce DIVISION IVFormation and ManagementChapter 9 Basics on Formation of Trust or Society or Section 8 Company Chapter 10 Formation of a Trust Chapter 11 Formation of a Society Chapter 12 Formation of Section 8 Companies DIVISION VRegistration and Procedure for RegistrationChapter 13 Conditions for Applicability of Sections 11 and 12 Chapter 14 Registration of Trusts under section 12A Chapter 15 Procedure for Registration of Trust or Institution under section 12AA DIVISION VIBreach of Trust and Rectification of Trust DeedChapter 16 Breach of Trust Chapter 17 Rectification or Amendment of Trust Deed DIVISION VIIIncome and Application of IncomeChapter 18 Limbs of section 11 Chapter 19 Trust Property Chapter 20 Legal Obligation — Trust includes Legal Obligation Chapter 21 Income of Charitable or Religious Trusts or Institutions Chapter 22 Application of Income Chapter 23 Prescribed Mode of Investment [Section 11(5)] Chapter 24 Accumulation of Income Chapter 25 Filing of Form 9A and Form 10 Chapter 26 Depreciation Chapter 27 Consequences of Failure under section 11(1B) 11(3) and 11(3A) DIVISION VIIIForfeiture of ExemptionsChapter 28 Overview of Forfeiture of Exemption Chapter 29 Person Specified under section 13(3) Chapter 30 Forfeiture of Exemption-I Chapter 31 Forfeiture of Exemptions-II Failure to Invest in a Mode Specified Chapter 32 Forfeiture of Exemption-III Income or Property of the Trust Applied for Specified Persons Chapter 33 Deemed Restricted User [Section 13(2)(a) – 13(2)(h)] DIVISION IXVoluntary Contributions (Donations)Chapter 34 Voluntary Donations Chapter 35 Voluntary Contributions (Donations) — Corpus DonationsChapter 36 Voluntary Contribution — Anonymous Donation DIVISION XBusiness held in trustChapter 37 Business Held under Trust — Section 11(4) Chapter 38 Exemption of Business Income under section 11(4A) DIVISION XIDonor’s BenefitChapter 39 Section 80G: Donations Chapter 40 Donations for Eligible Projects or Schemes Chapter 41 Inter-Charity Donations Chapter 42 Identity of Donor DIVISION XIICapital Gains for Charitable Trusts or InstitutionsChapter 43 Capital Gains of Charitable or Religious Trusts or Institutions Chapter 44 Case Studies in Computation of Capital Gains DIVISION XIIIBooks of Account Method of AccountingAudit of Accounts of Charitable TrustAssessment of Charitable Trusts or InstitutionsChapter 45 Books of Account Basis of Accounting and Accounting Aspects Chapter 46 Accounting Standards Applicable to NPOs NGOs Charitable Trusts or Institutions Chapter 47 Audit of Accounts of Charitable Trusts or Institutions Chapter 48 Permanent Account Number Chapter 49 Tax Deduction Account Number Chapter 50 Filing Return of Income Chapter 51 Assessment of Charitable Trusts or Institutions Chapter 52 Principle of Mutuality Chapter 53 Assessment of AOP/BOI DIVISION XIVTaxationChapter 54 Taxation of Charitable or Religious Trusts or Institutions Chapter 55 Accreted Income-tax on Charitable Trust or Institution when it Ceases to Exist Chapter 56 Surplus is a Bar to Claim Exemption for Charitable or Religious Trust or Institution under Income Tax Act 1961? Chapter 57 Capitation Fees Chapter 58 How to Compute Income of Charitable or Religious Trusts or Institutions Chapter 59 Set Off and Carry Forward of Losses Chapter 60 Wealth Tax Act 1957 Relating to Charitable Trusts or InstitutionsDIVISION XVIncome ExcludedChapter 61 Income of University or Other Educational Institutions under section 10(23C) Chapter 62 Income of Hospital or other Institutions under section 10(23C) Chapter 63 Requirements as per Provisos to Section 10(23C) — Applicable to Educational and Medical Institutions Chapter 64 Excluded Income and Agricultural Income Chapter 65 Project Grants Grants-in-Aid — Accounting and Disclosures DIVISION XVICorporate GovernanceChapter 66 Corporate Governance Chapter 67 Meetings and Resolutions DIVISION XVIIFCRA International Activity Liaison and Branch OfficeChapter 68 Foreign Trust and Activities in India Chapter 69 Foreign Trust and International Activity Chapter 70 Liaison and Branch Office of Foreign Trust or Institution – Activities in India DIVISION XVIIIImportant Circulars Acts