New Law & Procedure for Charitable Trust, NGOs & NPOs

A Practice Guide for Charitable Trusts, Institutions, NGOs and NPOs in wake of new law and procedure introduced by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 for Registration and Approval by entities covered by sections 10(23C), 12AB and 80G. Exaustive commentary on sections 2(15), 10(23C), 11, 12, 12A, 12AA, 12AB, 13, 115BBC, 115TD to 115TE and 164 relevant to Charitable Trusts and Exempt Educational and Medical Institutions. Incorporation of Procedural and Documentation aspects including Specimen Trust Deeds. Catering from practice angle through conveyancing, etc., throughout the Book, however without comprising with elucidation of the corresponding legal and case law back up, enabling thereby the reader to advise his client with appropriate tax planning and, if need be to successfully argue his case right up to the Supreme Court. Scheme of presentation — Part I:Charitable Trusts and Institutions Part II:Trust, Funds, Educational and Medical Institutions Exempt Under Section 10(23C) Part III:Donations and Approval Under Section 80G Part IV:Accounting by Trusts and Institutions Part V:GST Implications Vis-a-Vis Trusts, Societies Etc. Website support providing Full Reports with Head Notes of all the cases referred to herein along with several other practice aids.