This book is a comprehensive commentary on taxation of Trusts and NGOs. The 6th Edition incorporates all the amendments made by the Finance Act 2020 & other Amendment Acts.
Key features of the book are as under:
- Commentaries on Law relating to Taxation of NGOs as amended by Finance Act, 2020 & other Amendment Acts, with flowcharts and illustrations
- Practical guide with extensive analysis of the exemptions available from the business income of NGOs
- Landmark Cases on all controversial issues.
- Comparative Analysis of Registration under Section 12AB and approval under Section 10(23C)
- Extensive Commentary and Practical Guide to New Registration Procedure introduced by the Finance Act, 2020