Taxation of Trusts & NGOs


  • Author : Manoj Fogla
  • Edition : 11th Edition 2018
  • Date of Publication : May 2018
  • Binding : Paperback
  • No. Of Pages : 1784
  • Weight (Kgs) : 2.105



A Comprehensive Commentary onTaxation of Trusts & NGOs
  • Commentaries on Law Relating to Taxation of Trusts as amended by Finance Act, 2018 with flowcharts and illustrations
  • Practical guide with extensive judicial analysis on exemptions to business income of NGOs, both under the Income Tax laws and FCRA
  • Landmark Cases on :
    • Commercialisation of education
    • Capitation fee
    • Charitable activities
    • Charitable purpose
    • Powers and limitations of Commissioner during registration under section 12AA
  • Extensive analysis on ‘religious activities’ vis-a-vis ‘charitable activity’ and vice versa
  • Extensive commentary and practical guide to the Foreign Contribution (Regulation) Act, 2010
  • Various controversies and debatable issues under FCRA including FAQs
  • Law relating to :
    • International Activities both inside and outside India
    • International NGOs working inside India
    • Amendment of Trust Deed
    • 12AA Registration and Cancellation
    • Inter Charity Donation
    • Taxation of Unregistered Trust and NGOs
    • Taxation of  Trust and NGOs after cancellation of 12AA registration


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