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Taxation of public trusts & institutions : with glimpses of Foreign Contribution (Regulation) Act, 1976 / by Swapan Kumar Mukhuty.

By: Publication details: Kolkata : Eastern Law House, 2008.Description: 41, 590 p. ; 23 cmISBN:
  • 9788171772094
Other title:
  • Taxation of public trusts and institutions
Subject(s): DDC classification:
  • 343.540688 MUK
LOC classification:
  • KNS2868 .M85 2008
Contents:
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
Summary: In the Indian context.
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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.