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Mukhuty, Swapan Kumar.

Taxation of public trusts & institutions : with glimpses of Foreign Contribution (Regulation) Act, 1976 / Taxation of public trusts and institutions by Swapan Kumar Mukhuty. - Kolkata : Eastern Law House, 2008. - 41, 590 p. ; 23 cm.

Includes index.

Content:

Part One: Exemption of Income of Trust

Chapter 1 Trust: A brief Overview
Chapter 2 Preliminary: Importance Definitions, Terms and Concepts
Chapter 3 Charity and its implications
Chapter 4 Religious Purposes
Chapter 5 Income
Chapter 6 Voluntary Contributions
Chapter 7 Exemption of Trust in the Conspectus of Tax Laws
Chapter 8 Application of Income: Judicial Interpretations
Chapter 9 Capital Gain: Section 11(A)
Chapter10 Accumulation or Set-off
Chapter11 Specified Modes of Investments
Chapter 12 Sections 60 to 63 Preclude Section 11
Chapter 13 Treatment of Business Activities by a Trust
Chapter 14 Forfeiture of Tax Exemption
Chapter 15 Registration under Section 12 AA
Chapter 16 Compulsory Audit and Requirement of Filing Audit Report
Chapter 17 Organisations Exempted under Section 10
Chapter 18 Rebate to Donors on Donation Made for Charity
Chapter 19 Deduction on Expenditure on Scientific Research
Chapter 20 Deduction on Eligible projects or schemes
Chapter 21 Mutual Benefit Society
Chapter 22 Taxability of Private Trusts
Chapter 23 Assessment Procedure
Chapter 24 Miscellaneous

Part Two
Glimpses of Foreign Contribution Regulation act, 1976

Part Three
Frequently Asked Questions

Part Four
Appendices
Index


In the Indian context.

ISBN: 9788171772094

Source: Library of Congress -- New Delhi Overseas Office Rs655.00

LCCN: 2008324851

Subjects--Topical Terms:
Charitable uses, trusts, and foundations--Taxation--India.
Trusts and trustees--Taxation--India.

LC Class. No.: KNS2868 / .M85 2008

Dewey Class. No.: 343.540688 MUK