Formation, Management, and Taxation of Charitable and Religious Trust & Institutions by Ram Dutt Sharma 1 is a Practice book on Income Tax on Conferenza, priced at ₹2,396 (20% off MRP ₹2,995). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹2,396 · 20% off
- Course
- Practice
- Subject
- Income Tax
Formation, Management, and Taxation of Charitable and Religious Trust & Institutions
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Author
- Ram Dutt Sharma 1
- Publisher
- Commercial Law Publishers
About this book
The 2025 Edition of Formation, Management and Taxation of Charitable and Religious Trusts and Institutions by Ram Dutt Sharma, updated with the Finance Act, 2025. It runs from creating and registering a trust through to exemption, compliance and audit.
At a glance
| Edition | 2025 Edition |
| Author | Ram Dutt Sharma |
| Updated with | Finance Act, 2025 |
| Core statute | Income-tax Act, 1961 |
| Publisher | Commercial Law Publishers |
What's inside
- Procedure for formation and registration of charitable and religious trusts under the Income-tax Act
- Eligibility for exemption under Sections 11, 12, 12AB, 80G and 10(23C)
- Compliance and filing requirements, including audit obligations under Section 12A(1)(b)
- Application and accumulation of income, and the treatment of corpus donations
- Taxation of anonymous donations and the consequences of breaching exemption conditions
- Finance Act, 2025 changes to trust taxation, cancellation of registration and remedies, with CBDT circulars, judicial decisions and compliance checklists
Who should buy this
- Trustees and administrators of charitable and religious organisations
- Chartered accountants, tax consultants and legal advisors to the non-profit sector
- NGOs and religious institutions seeking clarity on tax compliance
Publisher's description
This 2025 Edition of Formation, Management & Taxation of Charitable and Religious Trusts & Institutions by Ram Dutt Sharma is a comprehensive and practical guide on the creation, registration, administration, and taxation of charitable and religious organisations in India, updated with the Finance Act, 2025.
The book provides step-by-step guidance on establishing trusts and institutions, securing tax exemptions, and ensuring compliance with provisions under the Income-tax Act, 1961. It also covers procedural and legal aspects related to donations, income application, and audit requirements.
Key highlights include:
• Procedure for formation and registration of charitable and religious trusts under the Income-tax Act
• Eligibility criteria for tax exemptions under sections 11, 12, 12AB, 80G, and 10(23C)
• Compliance and filing requirements, including audit obligations under section 12A(1)(b)
• Rules for application and accumulation of income and treatment of corpus donations
• Taxation provisions relating to anonymous donations and violation of exemption conditions
• Impact of Finance Act, 2025 changes on trust taxation and reporting
• Guidelines for cancellation of registration and remedies available
• Incorporation of CBDT circulars, notifications, and judicial decisions
• Practical checklists for compliance and management
This edition is invaluable for:
• Trustees and administrators of charitable and religious organisations
• Chartered accountants, tax consultants, and legal advisors
• NGOs, non-profits, and religious institutions seeking tax compliance clarity
• Students and academicians specialising in taxation and non-profit law
By combining legal provisions, procedural requirements, and practical insights, this book serves as an authoritative and user-friendly guide to the governance and taxation of charitable and religious trusts and institutions in India.
Frequently asked questions
What is Formation, Management, and Taxation of Charitable and Religious Trust & Institutions?+
The 2025 Edition of Formation, Management and Taxation of Charitable and Religious Trusts and Institutions by Ram Dutt Sharma, updated with the Finance Act, 2025. It runs from creating and registering a trust through to exemption, compliance and audit. At a glance Edition 2025 Ed
Who is the author of Formation, Management, and Taxation of Charitable and Religious Trust & Institutions?+
Ram Dutt Sharma 1 (Commercial Law Publishers).
How much does Formation, Management, and Taxation of Charitable and Religious Trust & Institutions cost?+
Formation, Management, and Taxation of Charitable and Religious Trust & Institutions is available for ₹2396 (MRP ₹2995) on Conferenza, with fast delivery.
Which exam is Formation, Management, and Taxation of Charitable and Religious Trust & Institutions for?+
Practice — Income Tax.
Is Formation, Management, and Taxation of Charitable and Religious Trust & Institutions good for self-study of Income Tax?+
Formation, Management, and Taxation of Charitable and Religious Trust & Institutions is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Formation, Management, and Taxation of Charitable and Religious Trust & Institutions by Ram Dutt Sharma 1 is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Formation, Management, and Taxation of Charitable and Religious Trust & Institutions available as a free PDF download?+
Formation, Management, and Taxation of Charitable and Religious Trust & Institutions is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.