PART I : PUBLIC CHARITABLE TRUST OR INSTITUTION |
1
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Section A : Trust—An Introduction |
2
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Meaning of Trust and Its Kind |
2
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Public Charitable Trusts |
9
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Religious Trusts, Endowment, Etc. |
21
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Section B : Charitable Purpose for Exemption under Section 11 |
27
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Definition of Charitable Purpose in Section 2(15) |
27
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Relief to Poor as Charitable Purpose |
30
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Education and Yoga as Charitable Purpose and Scope Thereof |
35
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Medical Relief as Charitable Purpose |
51
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Preservation of Environment, Monuments, Etc. As Charitable Purpose |
55
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Any Other Object of General Public Utility in Section 2(15) |
57
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Instances of General Public Utility Held to be Charitable Purpose or Otherwise |
67
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Section C : Exemption to Public Charitable Trusts or Institutions |
98
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Exemption to Charitable Trusts under Section 11 |
98
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Property Held Under Trust in Section 11 |
120
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Property Held Under Legal Obligation Vis-a-Vis Section 11 |
129
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Application of Income—Condition Precedent for Exemption |
134
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Permissibility of Setting Off of Excess Expenditure in Earlier Year Against Income of Subsequent Year |
156
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Instances of Expenditures Regarded As Application of Income |
165
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Case Studies Related to Application of Income |
173
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Circumstances Where Exemption Available Inspite of Application Falling Below Eighty Five Percent of Income [Explanation 1(2) to Section 11(1)] |
176
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Permissible Accumulated or Set Apart Income—Principles Regarding [Sec. 11(1)(a)] |
181
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Capital Gains of Charitable Trusts or Institutions—Computation and Tax Treatment [Section 11(1A)] |
189
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Setting Apart or Accumulation of Income in Excess of 15% under Section 11(2) |
204
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Treatment of Inter Trust Donations |
225
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Compliances Specific Failure Consequences [Sections 11(1B), 11(3) & 11(3A)] |
230
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Business Income of Charitable Trusts & Institutions—Tax Treatment [Sections 11(4) and 11(4A)] |
238
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Statutorily Prescribed Modes of Investment by Trusts and Institutions [Sec. 11(5)] |
270
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Section D : Income of Charitable Trust or Institution |
283
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Income of Charitable Trust or Institution—Scope and Computation |
283
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Disallowances under Sections 40(a)(ia) and 40A(3)/(3A) in Case of Charitable Trusts/Institutions |
303
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Treatment of Depreciation in the Hands of Charitable Trusts/Institutions |
308
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Income of Trust or Institution from Voluntary Contributions [Section 12] |
316
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Treatment of Corpus Donations [Sections 11(1)(d) and 12] |
326
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Income Via Anonymous Donations—Tax Treatment under Section 115BBC |
340
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Section E : Registration and Audit of Charitable Trust/Institution |
351
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Registration—Condition Precedent for Exemption |
351
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Procedure for Grant of Registration [Section 12AA as Relevant upto 31-3-2021] |
367
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Issues Arising While Granting or Rejecting Registration Application |
375
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Cancellation of Registration of Charitable Trusts Granted under Section 12AA |
434
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Procedure for Fresh Registration by Trusts under S. 12AB [Effective from 1-4-2021] |
470
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Faceless Registration Scheme |
479
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Audit of Charitable Trust or Institution [Section 12A(b)] |
480
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Section F : Forfeiture of Exemption to Charitable Trusts/Institutions |
488
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Forfeiture of Exemption—Overview of Section 13 |
488
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Bar in Respect of Trust for Benefit of Specific Religious Community [Sec. 13(1)(b)] |
493
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Benefit to Interested Persons Causing Bar to Exemption [Section 13(1)(c)] |
503
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Investment of Trust Funds in Other Than Specified Media As Barring Exemption [Section 13(1)(d)] |
532
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Bar Due to Deemed User of Trusts Income by Interested Persons [Section 13(2)] |
551
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Interested Persons in Section 13(1)(c) [Section 13(3)] |
572
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Case Studies Relevant to Issues Regarding Section 13(3) |
582
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Section G : Taxation of Charitable Trusts or Institutions |
587
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Status of Trust for Taxation |
587
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Income Taxation of Charitable Trusts or Institutions [Section 164(2) and (3)] |
592
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Tax on Accreted Income of a Charitable Trust/Institution |
601
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Common Areas of Enquiry by Department While Handling Assessment of Charitable Trusts/Institutions |
606
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Section H : Preparation and Samples of Trust Deeds |
610
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Constitution of Charitable Entity Via Trust Deed—Governing Principles |
610
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Objects in Charitable Trust Deed—Necessary Specification Thereof |
622
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Preparation of Charitable Trust Deed and Sample Deeds |
633
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PART II : TRUSTS, FUNDS, EDUCATIONAL OR MEDICAL INSTITUTIONS EXEMPT UNDER SECTION 10(23C) |
656
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Section A : Trusts, Funds, Institutions Claiming Exemption under Section 10(23C)(iv)/(v) |
657
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Income of Specified Institutions, Funds, Trust, Etc. under Section 10(23C)(iv)/(v) |
657
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Filing of Income Tax Return by Charitable Trust/ Institution [Section 139(4A)] |
671
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Section B : Exemption to Educational & Medical Institutions under Various sub-clauses of Section 10(23C) |
674
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Exemptions Available to Educational Institutions, Hospitals and Other Philanthropic Institutions |
674
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Educational Institutions Eligible for Section 10(23C) Exemption |
678
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Exemption to Educational/Medical Societies |
686
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Conditions for Availing of Exemption by Educational Institutions |
689
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Conditions for Availing of Exemption by Hospitals and Medical Institutions |
718
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Overview of Provisos to Section 10(23C) Vis-a-Vis Exemption to Educational and Medical Institutions |
724
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Requirements As to Application or Accumulation of Income by Educational and Medical Institution |
733
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Business Income of Educational or Medical Institutions |
746
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Procedural Aspects Vis-a-Vis Claim of Exemption by Institutions |
751
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Section C : Taxation and Audit of Charitable, Educational & Medical Institutions |
768
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Taxation of Voluntary Contributions Received by Educational or Medical Institution |
768
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Capitation Fee Received by Educational & Medical Institutions |
772
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Tax Treatment of Anonymous Donations Received by Educational or Medical Institutions |
777
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Audit of Educational and Medical Institutions |
779
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Filing of Return by Educational and Medical Institutions Claiming Exemption under Section 10(23C) |
783
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Investigation and Verification by Department in Case of Educational Institutions |
786
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Section D : Conveyancing Aspects |
789
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Sample Draft Deed of Trust For Charitable Dispensary or Hospital |
789
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PART III : DONATION AND TAX BENEFITS |
792
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Deduction to Donors under Section 80G Regarding Their Donations to NGOs/Societies, Etc. |
793
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Procedure as to Approval of Trusts, Institution, Etc. |
803
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Issues Relevant to Grant of Approval |
808
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PART IV : ACCOUNTING BY TRUSTS AND INSTITUTIONS |
827
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Applicability of Accounting Standards to Trusts and Institutions |
828
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Revenue Recognition by Trusts and Institutions [AS-9] |
830
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Accounting of Government Grants by Trusts and Institutions [AS-12] |
847
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Requirements as Per Other Important Accounting Standards |
857
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Preparation of Annual Accounts by Trusts or Institutions |
869
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Guidance Notes As to Accounting in Case of Schools |
886
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Guidance Notes As to Accounting for Hospitals |
917
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PART V : GST IMPLICATIONS VIS-A-VIS TRUSTS, SOCIETIES ETC. |
920
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Section A : GST—Basic Aspects |
921
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Overview of GST |
921
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Levy and Collection of Tax |
930
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Meaning and Scope of Supply |
943
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Composite and Mixed Supply |
954
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Levy of Tax on Reverse Charge Basis |
961
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Section B : GST on NGOs, Trusts, Societies |
979
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Charity and Social Care Services |
979
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Human Health and Social Care Services |
981
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Education Services |
981
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Clubs, Association or Society Services |
1004
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