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Ram Dutt Sharma's Formation Management and Taxation of Charitable and Religious Trust and Institution Under Income Tax Law

From Commercial Law Publishers

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Author :Ram Dutt Sharma

Publisher :Commercial Law Publishers

ISBN No :978-9356033917

SKU :CLL1012

Edition :2023

Format :Paperback

HSN No :49011010

1895.00 1516.00 |Save: 379.00(20 %)

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The law relating to charity has become very complex since its evolution and many controversial debatable issues have arisen. Provisions regarding charities are as much subject to instability as other provisions in the Income Tax Law by way of statutory amendments, instructions from time to time and the ever flowing precedents from the Courts and the Tribunal.

It is a matter of considerable importance to study the provisions of law governing the creation of a charitable or a religious trust as also the law specifying the conditions and circumstances which, when satisfied, would entitle it to enjoy exemption from tax.

The book is written in a very simple language containing the provisions of relevant laws supported by the leading laws. It is a comprehensive handbook for all those who wish to know about trusts/institutions. The subject has been arranged in a very systematic manner beginning with an introduction chapter about trusts and institutions and then discussing Trust under Income Tax Act, Source of Income of a trust, various types of income of a Trust.

This book brings out all the essential aspects of charitable trusts and institutions and will be of very great use to the all concerns. It will also be a comprehensive aid to all the concerns for understanding the complex taxation and for adopting a uniform approach to the public charitable institutions under the Income Tax Act.

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Ram Dutt Sharma's Formation Management and Taxation of Charitable and Religious Trust and Institution Under Income Tax Law By Commercial Law Publishers

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