Download or read book Taxmann s Trusts NGOs Ready Reckoner Practical commentary on the tax implications during the life cycle of Charitable Trusts NGOs with various tutorials guides Finance Act 2023 Edition written by Dr. Manoj Fogla and published by Taxmann Publications Private Limited. This book was released on 2023-04-25 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the tax implications during the life cycle of a charitable trust, starting from incorporation, registration, maintenance of books of account, scheme of taxation, computation of income, filing of the income-tax return, audit report, cancellation of registration, forfeiture of exemption, etc. It contains an extensive discussion of the provisions of the Income-tax Act, tutorials and guides on filing various forms under the Act. This book is an essential resource for anyone interested in the legal landscape surrounding trusts & NGOs, containing a comprehensive collection of landmark rulings on all controversial issues. The Present Publication is the 4th Edition and has been amended by the Finance Act 2023. This book is authored by Dr Manoj Fogla, CA Suresh Kumar Kejriwal & CA Tarun Kumar Madaan, with the following noteworthy features: • [Clear & Accessible Language] is followed throughout this book • [Analysis & Impact of Amendments] by the Finance Act 2023 • [Exhaustive Coverage of the Registration & Approval Process] under the following Sections: o Section 12AB o Section 10(23C) o Section 80G • [Explanation to the Scheme of Taxation & Computation of Income] of NGOs • [Practical Guide] for the following: o Filing Registration Application in Form No. 10A and Form No. 10AB o Filing of Statements of Donations in Form No. 10BD o Filing of Audit Reports in Form 10B and Form 10BB • [Flowcharts & Illustrations] explaining the law relating to the taxation of NGOs • [Landmark Rulings] on all controversial issues • [Tabular Overview of Compliances] has been provided in this book • [Impact Analysis of Supreme Court Rulings] in the case of New Noble Educational Society [2022] 143 taxmann.com 276 (SC) and Ahmedabad Urban Development Authority [2022] 144 taxmann.com 78 (SC) The detailed contents of the book are as follows: • Introduction and Legal Framework of NGOs in India • Meaning of Charitable Purpose • Religious & Partly Religious Trust • Amendment of Trust Deed • Registration Scheme under Section 12AB • Registration of Trust Formed without an Instrument • Practical Guide to Registration under Section 12AB • Conditions for claiming exemption under Sections 11 and 12 • Scope of Income under Section 11 • Application of Income • Scheme of Taxation and Computation of Income • Corpus Donation • Inter-charity Donations • Project Grants whether Income • Implications of Section 2(24)(xviii) on Grant and Corpus Donation • Treatment of Donations in Kind • Treatment of Capital Gains • Treatment of Depreciation • Business Activity under Section 2(15) • Incidental Business under section 11(4A) and Business held as Trust Property under Section 11(4) • Options available for accumulation of Income • Specified Modes of Investments or Deposits under section 11(5) • Set-off & carry forward of past deficit • Source of Application of Income • Anonymous Donations • Penal Taxation of NGOs • Cancellation of Registration • Tax on Accreted Income of NGOs • Taxation when Registration Status is Lost • Approval under Section 80G • Practical Guide to Approval under Section 80G • Practical Guide to Furnish Statement of Donations in Form 10BD • Tax Implication of CSR Expenditure • International Activities of NGOs Outside India • Maintenance of Books of Account • Requirement of Audit under Section 12A • Practical Guide to Upload Audit Report in Form 10BB • Practical Guide to Upload Audit Report in Form 10B • Requirement to Submit ITR under section 12A • Practical Guide to File Form ITR-7 • Forfeiture of various Incomes under Section 13 • Forfeiture – Charitable activity for a particular religious community or caste • Forfeiture – Benefit to Interested Person • Forfeiture – Violation Regarding Investment under Section 13(1)(d) • Forfeiture – Investment in Section 8 Company and Incubatee Companies • Overview and Fundamental Concepts of Exemption Scheme under Section 10(23C) • Government Funded and up to INR 5 crore Annual Receipt Institutions • Exemptions and Conditions for Approval under Section 10(23C) • Approval and Cancellation under section 10(23C) • Practical Guide to Approval under section 10(23C) • Tabular Overview of Compliances under Section 10(23C) • Comparative Analysis under Sections 11 & 10(23C) • Mutual Societies • Exemption to Institutions notified under section 10(46) and 10(46A)
Download or read book Taxmann X GSTPAM s Charitable Trusts The most updated guide to the taxability of charitable trusts in simple language with recent case laws for NGO leaders finance professionals etc written by GSTPAM and published by Taxmann Publications Private Limited. This book was released on 2023-10-16 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive overview of the current landscape of taxability governing charitable trusts, which includes: • Taxation & Tax Exemptions • Financials and Regulating Reporting • Fund Raising & their Compliances It aims to make its reader aware of the various provisions without using complex legal jargon. All efforts have been made to present the provisions clearly and understandably. This book incorporates the dynamic amendments and court rulings over the last few years that have impacted the functioning of charitable trusts. This book will be helpful for NGO leaders, finance professionals, and anyone interested in the taxation aspect of the non-profit sector. The Present Publications is the latest 2023 edition and has been amended up to October 2023. This book is authored by CA Premal Gandhi and published by Taxmann for The Goods and Services Tax Practitioners' Association of Maharashtra. The detailed contents of this book are as follows: • Introduction • Comparative analysis of various salient features of a Trust, Society & Section 8 of Companies Act, 2013 • Definitions, Rights, Duties & Liabilities of a Settlor/Author, Trustee & Beneficiaries • Provisions applicable to the Charitable Trusts under the Income-tax Act, 1961 for maintenance of books of account and other document • Amendment of the Trust Deed • Application of Income • Corpus Donation and Inter-Charity Donation • Modes available for Accumulation of Income • Specified modes of Investment or Deposit under section 11(5) of the Income-tax Act, 1961 • Anonymous Donations • Penal Taxation of NGO's • Summary of Penal Tax Rates • Forfeiture of various exemptions granted • Cancellation of Registration • Tax on Accreted Income of NGO's • Tax Implications of CSR Expenditure • Statement of Donations to be filed by Donee Trust [Form 10BD]
Download or read book Secrets of Numerology written by Dr. Ravindra Kumar, Ph.D. and published by . This book was released on 2013-12-01 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Numerology -- the science of numbers -- delves into the world where numbers take a profound meaning. It is one of the easiest branches of occult sciences that one can learn and follow. Each number corresponds with special characteristics that can influence the personality and destiny of an individual. You can interpret your numerological patter, select your key numbers and chalk out a roadmap that leads to happiness and prosperity. In this book two famous numerologists team up to reveal the meaning of numbers in people's lives. Among the book's features are real-life examples; information on major and minor numbers; working numerical charts and help on personal and professional fronts. So take this journey of self-discovery of numbers and add it all up to live a better life.
Download or read book Solar Photovoltaic Power Systems written by Dr. Sundaravadivelu S, Mr. Suresh R. Norman, Dr. Johnsi Stella I, Dr. Suresh Kumar A and published by Notion Press. This book was released on 2017-11-27 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a solar energy technical manual - a road-map for solar energy professionals and amateurs. It is also written for the use of engineers & consultants , polytechnic , graduate & post-graduate engineering students, and industry technicians. The reader is introduced to the theoretical concepts of solar cells and also the practical working of solar cells, solar modules, solar panels and solar arrays. Also discussed are the components of a photo-voltaic power system such as MPPT charge controllers , storage battery systems and solar converter circuits. For the benefit of the reader, solar Photovoltaic systems are discussed , along with examples of existing systems . Numerical examples and exercises are not included since it is not designed based on any University curriculum nor meant to be an academic text. If a few solar energy systems professionals and amateurs are benefited by this book , the Authors would be thankful that the purpose of this book has been served ! Salient Features • This book introduces the reader to the theoretical concepts and practical aspects of solar cells • Imparts a working knowledge of solar cells, solar modules, arrays and panels to engineers and technical students • The principles of MPPT charge controllers , storage battery systems , solar converter circuits and solar Photovoltaic systems are discussed , along with examples of existing systems • This book is easy to read and clear to understand • Many drawings and photographs have been used to make it interesting to read and easier to grasp and apply
Download or read book The Modern State written by Robert Morrison MacIver and published by . This book was released on 1928 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book I Will Survive written by Gloria Gaynor and published by Macmillan + ORM. This book was released on 2014-03-11 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: I Will Survive is the story of Gloria Gaynor, America's "Queen of Disco." It is the story of riches and fame, despair, and finally salvation. Her meteoric rise to stardom in the mid-1970s was nothing short of phenomenal, and hits poured forth that pushed her to the top of the charts, including "Honey Bee," "I Got You Under My Skin," "Never Can Say Goodbye," and the song that has immortalized her, "I Will Survive," which became a #1 international gold seller. With that song, Gloria heralded the international rise of disco that became synonymous with a way of life in the fast lane - the sweaty bodies at Studio 54, the lines of cocaine, the indescribable feeling that you could always be at the top of your game and never come down. But down she came after her early stardom, and problems followed in the wake, including the death of her mother, whose love had anchored the young singer, as well as constant battles with weight, drugs, and alcohol. While her fans always imagined her to be rich, her personal finances collapsed due to poor management; and while many envied her, she felt completely empty inside. In the early 1980s, sustained by her marriage to music publisher Linwood Simon, Gloria took three years off and reflected upon her life. She visited churches and revisited her mother's old Bible. Discovering the world of gospel, she made a commitment to Christ that sustains her to this day.
Download or read book Internet and Mobile Abuse written by Dr P N Suresh Kumar and published by . This book was released on 2021-05-29 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: India's digital journey is one of exuberance. The country had the world's second-largest internet population at over 469.3 million users in 2020. Of these, 390 million users access internet via their mobile phones. With the invention of smart phones, the use of personal computers and laptops for internet connection has become unnecessary. Mobiles are also used to take photos, watching movies and videos and email communication. College students use them as show pieces and compete with each other to own the latest models. They indulge in crime for money to buy gadgets The misuse of mobile and internet has inversely affected our relationships, friendships and responsibilities. The addiction becomes uncontrollable as it affects both body and mind. The problem is very serious because the addicts are usually below thirty years of age. Many are now addicted to online games, cybersex, even at the cost of their employment and families. Many commit suicide and lose interest in academic pursuits. Chatting, dating, cyber relationships, online gambling/gaming and marital disharmonies have increased phenomenally in recent time. Women are trapped in strange relationships developed through Facebook and WhatsApp. E-waste is another emerging global public health issue. Management of this new generation addiction disorder is not very easy and prevention is the best approach. This book highlights the tragic state of the new addiction disorder and tries to persuade addicts to outlive their addiction and seek medical help.
Download or read book Operations Management written by B. Mahadevan and published by Pearson Education India. This book was released on 2010 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Covers the core concepts and theories of production and operations management in the global as well as Indian context. Includes boxes, solved numerical examples, real-world examples and case studies, practice problems, and videos. Focuses on strategic decision making, design, planning, and operational control"--Provided by publisher.
Download or read book E waste written by and published by . This book was released on 2021 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Yes I Can Achieve A Step by Step Guide to Achieve Your Dreams written by Manoj Kumar and published by Inkfeathers Publishing. This book was released on 2021-12-30 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Are you looking for a guide, a mentor, someone that can uplift your life and create a garden of success and contentment? Congratulations, you are holding the solution in your hand. "YES I CAN ACHIEVE" is your one-stop solution to all the worries that you are carrying regarding your path and achieving the desired outcomes in your life. This is the go-to book that not only acknowledges what you need but also provides you with the proven techniques to bring about an impact in your life. There is no doubt that when you pick this book up, you will have access to the strategies that the richest, greatest men and women on the planet tap into in everyday life. What are you waiting for? It's now or never! Say it to your inner self. YES I CAN ACHIEVE.
Download or read book Company Law Procedures written by Bloomsbury Publishing and published by Bloomsbury Publishing. This book was released on 2021-11-20 with total page 1184 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Corporate Professional is required to equip himself with regard to corporate compliances on day- to-day basis. There are number of compliances which are required to be complied with depending on the event , whether it is incorporation / conversion / change , etc., not only from Company Law point of view but also from SEBI Regulations point of view (in case of a listed company). To assist the professional in this endeavour, this book is yet another attempt to provide all related procedures at one place along with the resolutions to make it handy and easy to use. The Book has been divided into two parts. Division-I contains Company Law Procedures of more than 115 events. Each procedure has been divided into following heads: - Applicable Section of the Companies Act, 2013 - Applicable Company Rule - Applicable Regulation in case of listed company - SEBI (Listing Obligations and Disclosure Requirements ) Regulations, 2015 - Synopsis (giving background of the section of the Companies Act, 2013) - Procedure (step by step, including various Government approvals and filing of Forms, etc.) - Compliance by a listed company in accordance with SEBI (LODR ) Regulations, 2015 - Draft Board resolutions - Draft General Meeting resolutions (Special/Ordinary resolution) Division-II contains updated Company Rules as issued by the Ministry of Corporate Affairs from time to time and which are referred under various procedures of the Book.
Download or read book Industry 4 0 Data Analytics written by Rajesh Agnihotri and published by Createspace Independent Publishing Platform. This book was released on 2016-07-31 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global supply chains are entering an exciting era driven by technological innovation. Buzzwords like Big Data Analytics, IoT, Smart Manufacturing, Smart Logistics and Industries 4.0 are generating both interest and confusion in the business community. This book's comprehensive, one-of-a-kind coverage, journeys from the birth of digital data during Industries 3.0, to the latest practices, trends, and emerging developments in Industries 4.0. The balanced approach of the book follows the natural flow of supply chain processes and provides a deeper insight into the role data analytics plays in streamlining today's business models. Well-organized chapters demonstrate the practical applications of data analytics in today's supply chain workplace, and provide a wealth of real-world business examples. The book provides a step-by-step approach to building your own data analytics strategy.
Download or read book Kanga Palkhivala s the Law and Practice of Income Tax written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fundamentals of Credit and Credit Analysis written by Arnold Ziegel and published by Createspace Independent Publishing Platform. This book was released on 2015-01-14 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arnold Ziegel formed Mountain Mentors Associates after his retirement from a corporate banking career of more than 30 years at Citibank. The lessons learned from his experience in dealing with entrepreneurs, multinational corporations, highly leveraged companies, financial institutions, and structured finance, led to the development and delivery of numerous senior level credit risk training programs for major global financial institutions from 2002 through the present. This book was conceived and written as a result of the development of these courses and his experience as a corporate banker. It illustrates the fundamental issues of credit and credit analysis in a manner that tries to take away its mystery. The overriding theme of this book is that when an investor extends credit of any type, the goal is "to get your money back", and with a return that is commensurate with the risk. The goal of credit analysis is not to make "yes or no" decisions about the extension of credit, but to identify the degree of risk associated with a particular obligor or a particular credit instrument. This is consistent with modern banking industry portfolio management and the rating systems of credit agencies. Once the "riskiness" of an obligor or credit instrument is established, it can be priced or structured to match the risk demands or investment criteria of the entity that is extending the credit. A simple quote from Mr. J. P. Morgan is used often in this text - "Lending is not based primarily on money or property. No sir, the first thing is character". This statement represents one of the conflicts in modern credit analysis - that of models for decision making versus traditional credit analysis. The 2008 financial crisis was rooted in the mortgage backed securities business. Sophisticated models were used by investors, banks, and rating agencies to judge the credit worthiness of billions (and maybe trillions) of dollars worth of residential mortgage loans that were packaged into securities and distributed to investors. The models indicated that these securities would have very low losses. Of course, huge losses were incurred. Mr. Morgan had a good point. In this case is was both property and character. The properties that were the collateral for many of the mortgages had much less value than was anticipated. The valuation of the collateral was na�ve and flawed. Many assumptions were made that the value of homes would rise without pause. Many mortgage loans were made that were at or even above the appraised value of a residence.But character was a huge, perhaps larger, factor behind these losses. Many of the residential mortgage loans were made to individuals who knew that they did not have the income to make the required payments on the mortgages. Many of the mortgage brokers and lenders who made these loans also knew that many of the borrowers were not properly qualified. And, many of the bankers who securitized these loans also may have doubted the credit quality of some of the underlying mortgages. If bankers and rating agencies understood the extent of the fraud and lax standards in the fundamental loans backing the mortgage securities, or were willing to acknowledge it, the fiasco would not have occurred.
Download or read book Understanding Business Valuation written by Gary R. Trugman and published by . This book was released on 2008 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fresh from the Farm 6pk written by Rigby and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Duty and Desire Book Club Edition written by Anju Gattani and published by . This book was released on 2021-01-27 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: To uphold family honor and tradition, Sheetal Prasad is forced to forsake the man she loves and marry playboy millionaire Rakesh Dhanraj while the citizens of Raigun, India, watch in envy. On her wedding night, however, Sheetal quickly learns that the stranger she married is as cold as the marble floors of the Dhanraj mansion. Forced to smile at family members and cameras and pretend there's nothing wrong with her marriage, Sheetal begins to discover that the family she married into harbors secrets, lies and deceptions powerful enough to tear apart her world. With no one to rely on and no escape, Sheetal must ally with her husband in an attempt to protect her infant son from the tyranny of his family.sion.
