Rajaratnam's Charitable Trusts 2025: Finance Act amendments digest

Conferenza has added S. Rajaratnam's Charitable Trusts and Religious Institutions – 2025 Edition [As Amended by the Finance Act, 2025], published by Snow White Publications, to its CA study material catalogue. This digest is priced at ₹1,035 (MRP ₹1,295) and covers the complete procedural and tax framework for formation, administration, and compliance of charitable trusts under current law.

What's included

The 2025 Edition incorporates all amendments introduced by the Finance Act, 2025, making it essential reading for CA students and practitioners handling charitable trust matters. Key topics covered:

• Registration validity and compliance: Extended validity of Registration Certificates for small trusts; removal of incomplete application as a specified violation.
• Modified definitions: Revised scope of "specified person" under trust law.
• Revised registration procedure: Step-by-step guidance aligned with current ICAI and income-tax department protocols.
• Condonation of delay: Reintroduction and conditions for delay in filing/registration.
• Inter-charity income allocation: Rules governing income application between charitable institutions.
• Regime merger: Consolidation of the first and second regimes of charitable trust taxation.
• Section 80G approval: Complete procedure, eligibility criteria, and documentation requirements.

Format: Print digest (single purchase).
Starting price: ₹1,035.
Delivery: Standard courier to registered address in India.

Who should buy this

• CA Final and Intermediate students studying Indirect Taxes or Regulatory Framework modules where charitable trust provisions appear.
• Tax practitioners advising clients on trust formation, registration, and Section 80G compliance.
• Trust administrators and board members needing clarity on statutory obligations under the 2025 amendments.
• CS and company law professionals handling trust-related corporate governance matters.

How to get it

Buy S. Rajaratnam's Charitable Trusts and Religious Institutions – 2025 Edition directly from Conferenza at ₹1,035. Browse all CA, CS and CMA video classes and books to explore related study material on tax law, trust administration, and regulatory compliance.

FAQs

Q: What makes the 2025 Edition essential compared to older versions?
A: The Finance Act, 2025 introduced material changes to trust registration validity, the definition of "specified person," delay condonation rules, and regime consolidation. This digest reflects all amendments, ensuring your knowledge is current for exams and practice.

Q: Is this book suitable for CA Intermediate or CA Final?
A: Both. Charitable trust provisions and Section 80G appear in the Indirect Taxes and Regulatory Framework papers at Intermediate and Final levels. The digest is also valuable for practitioners and NGO administrators.

Q: What delivery and payment options are available?
A: The book is available as a printed digest for ₹1,035 with standard courier delivery across India. Payment is processed via Conferenza's secure checkout at the time of order.

Q: Are there related video lectures or study notes on charitable trusts?
A: Explore Conferenza's full CA, CS and CMA course catalogue for additional study material and faculty-led video classes on indirect taxation and trust law.

Get a copy today and ensure your knowledge of charitable trust administration and Section 80G compliance is aligned with the 2025 legislative framework.