ALL ABOUT TRUSTS FROM INCOME TAX, ACCOUNTING AND GST ANGLE 2019
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- Hardcover: 1325 pages
- Publisher: TAX PUBLISHERS; YEAR 2019 edition (1 January 2019)
Firstever comprehensive Trusts Treatise from Income Tax, Accounting as well as GST perspective covering every practical aspect thereof. Convincingly plain, simple, useful, practical but sumptuously exhaustive commentaries on the subjects of Charitable Trusts, Private Trusts, NGOs, Societies and Exempt Institutions usually regarded as complex topics in Income Tax Practice.
Highly suitable classification of the above subjects into Eight Parts and appropriate grouping under various aptly coined Sections thereunder, helping a lot in achieving the objective of the authorship apart from prompt location of the desired issue.
Detailed and meaningful treatment of Sections 2(15), 11, 12, 12A, 12AA and 13 of the Income Tax Act. Elaborate Commentaries with Planning Ideas in relation to Private Trusts via purposeful discussion of Sections 161 to 167 of the Income Tax Act.
Description of various Forms of NGOs alongwith Applicability of Mutuality principle, apart from Treatment of Donations and contributions including foreign contributions to NGOs.
Useful discussion of statutory and procedural provisions relating to Educational and Medical Institutions.
Incorporation of Procedural and Documentation aspects including several Specimen Trust Deeds, Case Studies and Real Life Queries. Free web support containing equivalent to additional around 6,000 print pages of material incorporating
(i) Full texts of practically all the judicial decisions referred to in the book;
(ii) Relevant sections of Income Tax Act;
(iii) Reproduction of the related Rules, Forms, Circulars, Notifications, etc.;
(iv) Sample Trust Deeds;
(v) Related Conveyancings; and
(vi) Statutory amendment by Finance Act, 2019, if any.
Accounting aspects in case of Trusts, NGOs, etc. discussed in a separate part in the Book.
A part comprising GST Angle, also containing a brief over view of the GST Law.