Formation, Management, and Taxation of Charitable and Religious Trust & Institutions

Formation, Management, and Taxation of Charitable and Religious Trust & Institutions

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Author : Ram Dutt Sharma
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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.

 

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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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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

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.

About the author

Ram Dutt Sharma

Ram Dutt Sharma

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

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