📘 Taxation of Charitable Institutions in India
✍️ Author: [Name not specified]
📅 Edition: 2025 | 🏛️ Language: English | 📚 Publisher: [Not specified]
⚖️🧾 A Deep Dive into Tax Laws Governing Charitable Institutions
"What is particularly interesting is that the book presents 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 lucidly presents the constitutional basis for taxation in India."
— Mr. K.K. Venugopal, Senior Advocate
This authoritative volume offers a comprehensive and insightful exploration of tax exemptions, registration, compliance, and judicial interpretation for charitable and religious institutions in India. Meticulously structured, it serves as an essential reference for advocates, judges, tax practitioners, NGOs, academicians, and policymakers.
📑 Key Highlights:
Covers core provisions such as Sections 10, 11, 12, 12AA, 13, 80G, and others under the Income Tax Act, 1961
Explains the scope of 'charitable purpose' and forfeiture of exemptions
Analyzes landmark rulings and case laws relevant to trusts, societies, and associations
Includes a lucid overview of constitutional provisions related to taxation powers
Incorporates practical perspectives on appeals, revisions, and writ jurisdiction
Dives into GST and Customs Act relevance for charitable bodies
📂 Detailed Chapter Overview:
Section 10(21): Research Associations
Education and Educational Institutions
Medical Institutions & Relief
Sports and Allied Activities
Professional Associations
Charitable Trusts under Section 10
What Constitutes "Charitable Purpose"
Business Activities & Section 2(15) Proviso
Foundational Principles for Charitable Trusts
Section 11: Exemption of Income
Section 12: Voluntary Contributions
Sections 12A & 12AA: Registration & Audit
Section 13: Conditions for Exemption & Forfeiture
Section 13A: Political Contributions
Charging of Tax
Section 80G: Tax Relief to Donors
Interpretation of Statutes
Appeals and Revision Procedures
Role of Writ Petitions
Mutual Societies
Miscellaneous Provisions & Legal Principles
🎯 Ideal For:
Tax Lawyers & Chartered Accountants
Judicial Officers & Tax Tribunals
Civil Society Organisations & NGOs
Government Policy Analysts
Law Students Specialising in Taxation
💬 "A cornerstone reference on taxation of charitable institutions, blending legal theory with practical application, and an invaluable addition to any taxation library across India."
