Guide to .. Tax Management ,Tax Planning and Tax Saving
Charitable & Religious Trust : Formation, Registration, Managemnt & Taxation
1. What is ‘Charitable Purpose’ for Income Tax Purposes ?  [ Sec. 2(15)]
2. Laws Applicable to Charitable Institutions / Trusts
3. Provisions Relating to Anonymous Donations & Gifts [ Sec. 115BBC ]
4. Formation Of A ‘Charitable & Religious Trust’
5. TRUST DEED of A ‘Charitable & Religious Trust’
6. Practical Tips on Drafting of Trust Deed of A ‘Charitable & Religious Trust’
7. Need for Registration of A “Charitable & Religious Trust”
8. Types of Registrations of A “Charitable & Religious Trust”
9. Procedure for Registration of Trust under the Indian Trusts Act, 1882
10. Registration of Trust under Sections 11 & 12 of the Income Tax Act, 1961
11. Cancellation of Registration of A “Charitable & Religious Trust”
12. Belated Filing of Application for Registration of A “Charitable & Religious Trust”
13. Practical Problem on Registration of a ‘Trust’ U/s. 12A
14. Creation of a Valid Charitable or Religious Trust
15. Income Tax Provisions For A “Charitable & Religious Trust”
16. ‘Exemption’ Provisions For A “Charitable & Religious Trust”
17. Approval Of “Trust”  U/S 80G Of The Income Tax  Act. To Give Some Benefits To Its Donors
18. Deduction To A Trust U/s 35AC
19. Power Of The ‘Trustees’ Of ‘Trust’
20. [Section 2(15)] : Exemption of Income of a Charitable & Religious Trust
21. [Section 11(2)] :      Accumulation or Setting Apart of the Trust Income for a Specific Purpose
22. [Section 11(4)] : Income from Business Undertaking of Property held under ‘Charitable Trust’ in Excess of the Income Shown in the Account
23. [Section 11(5)] : Forms or Modes of Money Accumulated or Set Apart of Trust Income Invested or Deposited
24. Trust Partly for Charitable or Religious Purpose and Partly for Other Purposes
25. [Section 11(1A)] : Capitai Gains Of The Trust For Charitable Purposes
26. [Section 12] : Income Of Religious Trusts Or Institutions From Voluntary Contributions
27. [Section 12AA] : Procedure For Registration Of A Trust Or Institution
28. [Section 13] : Income Of Charitable Or Religious Trust Does Not Qualify for Exemption u/s 11 or 12
29. Electoral Trusts Scheme, 2013 (Vide Not.No. SO. 309(E), dated 31.01.2013)
30. Functions Of Electoral Trusts - ET [Rule 17CA] [Vide Not.No. SO. 308(E), dated 31.01.20131.]
31. Important Points To Be Consider While Filing The Return Of A Charitable Trust Or Religious Institution:
32. Private Charitable Or Religious Trusts  ( Sections 161, 164 & 166 )
33. [Section 164(1)]: Where Shares Of The Beneficiaries Of a Private Discretionary Trust Are Indeterminate Or Unknown :
34. Property held under Trust Partly For Religious Purposes And Partly For Other Purposes :
35. ORAL TRUST [Sections 160(1)(v) and 164A ]
36. [Section. 167B] : Association Of Persons (AOP) And Body Of Individuals (BOI)
37. Tax Rates applied on Charitable or Religious Trusts
38. [Section-67A] :  Method Of Computing A Members Share In Income Of Association Of Persons (AOP) Or Body Of Individuals (BOI)
39. Provisions to Securitisation Trusts [As introduced by the Finance Act, 2013]
40. Definition of ‘Securitization Trusts’ as per SARFAESI Act.
41. Definition of ‘Securitization Trusts’ as per the SEBI Regulations
42. Definition of ‘Securitization Trusts’ as per the RBI Guidelines
43. Provisions relating to Tax on Distributed Income by Securitisation Trust
44. BUSINESS TRUSTS – Meaning & Provisions

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