TAX EXEMPTIONS FOR CHARITABLE TRUSTS BY M P AGARWAL -1ST Edition 2024

“What is particularly interesting is that the book presents to the reader is not just a well-researched commentary on the three major tax legislations in India – the Income Tax Act, the Goods and Services Tax Act, and the Customs Act – but also presents lucidly and simply the constitutional basis for taxation in India. The book would certainly be of great assistance to practitioners, judges and advocates who are interested in the subject, and would be a valuable additional to the taxation libraries across the country.”

– Mr. K.K. Venugopal, Senior Advocate

Table of Contents:

• Table of Contents
• Table of Case Laws
• Chapter 1 – Section 10(21): Research Associations 1 and Research
• Chapter 2 – Education and educational institutions
• Chapter 3 – Medical institutions medical relief
• Chapter 4 – Sports
• Chapter 5 – Professional Associations
• Chapter 6 – Charitable trusts exempt under section 10
• Chapter 7 – Charitable Purpose
• Chapter 8 – Business and proviso to section 2(15)
• Chapter 9 – Charitable trust-Basic Principles
• Chapter 10 – Section 11 – Exemption of income of 547 charitable and religious trusts
• Chapter 11 – Section 12: Voluntary contributions received
• Chapter 12 – Sections 12A and 12AA: Registration and audit
• Chapter 13 – Section 13 – Forfeiture of exemption
• Chapter 14 – Section 13A: Political parties and purpose
• Chapter 15 – Charging of tax
• Chapter 16 – Relief to donors: Section 80G
• Chapter 17 – Interpretation of Statutes
• Chapter 18 – Appeals and Revision
• Chapter 19 – Writs
• Chapter 20 – Mutual societies
• Chapter 21 – Miscellaneous and general provisions 1199 and principles