Formation, Management, and Taxation of Charitable and Religious Trust & Institutions (E-Book)

This 2025 Edition of Formation, Management & Taxation of Charitable and Religious Trusts & Institutions by Ram Dutt Sharma is a comprehensive and practical guide on the creation, registration, administration, and taxation of charitable and religious organisations in India, updated with the Finance Act, 2025.

The book provides step-by-step guidance on establishing trusts and institutions, securing tax exemptions, and ensuring compliance with provisions under the Income-tax Act, 1961. It also covers procedural and legal aspects related to donations, income application, and audit requirements.

Key highlights include:

• Procedure for formation and registration of charitable and religious trusts under the Income-tax Act

• Eligibility criteria for tax exemptions under sections 11, 12, 12AB, 80G, and 10(23C)

• Compliance and filing requirements, including audit obligations under section 12A(1)(b)

• Rules for application and accumulation of income and treatment of corpus donations

• Taxation provisions relating to anonymous donations and violation of exemption conditions

• Impact of Finance Act, 2025 changes on trust taxation and reporting

• Guidelines for cancellation of registration and remedies available

• Incorporation of CBDT circulars, notifications, and judicial decisions

• Practical checklists for compliance and management

This edition is invaluable for:

• Trustees and administrators of charitable and religious organisations

• Chartered accountants, tax consultants, and legal advisors

• NGOs, non-profits, and religious institutions seeking tax compliance clarity

• Students and academicians specialising in taxation and non-profit law

By combining legal provisions, procedural requirements, and practical insights, this book serves as an authoritative and user-friendly guide to the governance and taxation of charitable and religious trusts and institutions in India.