Swapan Kumar Mukhuty's Taxation of Public Trusts & Institutions

Size Guide

Part - 1  Exemption of Income of Trust
â?» Trust -- A Brief Overview
â?» Preliminary --- Important Defiitions, Terms and Concepts
â?» Charity and its Implications
â?» Religious Purposes
â?» Imcome
â?» Voluntary Contributions
â?» Exemeption of Trust in the Conspectus of Tax Laws
â?» Application of Income --- Judicial Interpretations
â?» Capital Gain -- Section 11 (1A)
â?» Accumulation or Set off
â?» Specified Modes of Investment
â?» Sections 60 to 63 Preclude Section 11
â?» Treatment of Business Activities by a Trust
â?» Forfeiture of Tax Exemption
â?» Registration under Section 12AA
â?» Compulsory Edit and Requirement of Filing Audit Report
â?» Oraganizations Exempted under Section 10
â?» Rebate to Donors on Donation made for Charity
â?» Deduction on Expenditure on Scientific Research
â?» Deduction on Eligible Projects or Schemes
â?» Mutual Benifit Scheme
â?» Taxability of Private Trusts
â?» Assessment Procedure
â?» Miscellaneous
â?» Formation or Creation of Public Voluntary Organization and its Management

Part - 2  Glimpses of Foreign Contribution (Regulation) Act 1976
Part - 3  Frequently Asked Questions

• Brief overview of a trust
• Charity and its implications
• Income from property held in trust
• Exemptions in the conspectus of tax laws 
• Application–judicial interpretations
• Business activities of a trust
• Forfeiture of tax exemption