

Formation, Management, and Taxation of Charitable and Religious Trust & Institutions
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.
Book Format | : | Hard Cover |
Language | : | English |
ISBN-13 | : | 9789356039650 |
Book Edition | : | 10th Edition |
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Shipping & Returns
Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.
Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.
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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
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