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 s Trusts NGOs Ready Reckoner Comprehensive Step by step Guidance on Taxation Compliance Legal Requirements Featuring Updated Procedures Filing Instructions Visual Aids written by Dr. Manoj Fogla and published by Taxmann Publications Private Limited. This book was released on 2024-10-07 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Trusts & NGOs Ready Reckoner provides an in-depth guide to the taxation, compliance, and legal requirements for charitable trusts and NGOs in India. It covers formation, registration, tax exemptions, and compliance under the Income-tax Act. With over 60 chapters, the book offers practical guidance on the provisions, step-by-step filing instructions, flowcharts, and illustrations, ensuring clarity on exemptions, income applications, donations, and business activities. This book serves as a detailed roadmap for professionals, administrators, and legal practitioners, covering every stage from setting up an organisation to compliance under the Income-tax Act. The Present Publication is the 5th Edition, amended by the Finance (No. 2) Act, 2024. This book is authored by Dr Manoj Fogla, CA. Suresh Kumar Kejriwal & CA. Tarun Kumar Madaan, with the following noteworthy features: • [Comprehensive Taxation Coverage] The book provides an exhaustive analysis of the lifecycle of charitable trusts and NGOs, addressing topics such as formation, registration, filing returns, and maintaining accounts. With over 60 chapters, it discusses all facets of NGO taxation, exemptions, compliance requirements, and business activities in detail • [Registration & Approval Procedures Simplified] It provides comprehensive coverage of the registration and approval process under Sections 12AB, 10(23C), and 80G, outlining procedures for provisional and regular registration, conversion of provisional registration, renewal, and cancellation of registration • [Step-by-step Filing Guidance] Detailed instructions for filing various crucial forms are included, such as Forms 10A, 10AB, 10BD, 10B, and 10BB, ensuring proper compliance with statutory requirements • [Flowcharts & Illustrations for Complex Issues] The book includes user-friendly flowcharts and illustrations to simplify the complex tax provisions and compliance issues that charitable organisations face, making understanding intricate processes easier • [Analysis of Landmark Rulings] Practical commentary on judicial rulings is provided to assist in understanding how critical and contentious issues have been interpreted, offering a real-world perspective on the application of legal provisions • [Tabular Overviews of Compliance] For ease of reference, compliance requirements under various sections are laid out in tabular formats. The book also includes comparisons between different forms of charitable registrations and a thorough analysis of the conditions for exemption • [In-depth Analysis Across 60+ Chapters] o Foundational Aspects of NGOs – The book discusses the legal framework of NGOs in India, covering the meaning of charitable purposes as defined under Section 2(15), the advantages of legal formation, and differences between types of registrations such as trusts, societies, and Section 8 companies o Guidance on Amending Trust Deeds – Practical advice on amending trust deeds, including permissible powers of trustees, supplementary deeds, and the role of civil courts, is covered comprehensively o Specific Focus on Religious & Partly Religious Trusts – It discusses the treatment of religious and partly religious trusts, the applicability of Section 2(15), and the eligibility of these trusts for approval under Section 80G o Practical Registration Procedures under Section 12AB – The book provides a detailed overview of the registration scheme under Section 12AB, including registration for trusts without an instrument, shifting from approval-based exemptions under Section 10(23C) to registration-based exemption under Section 12AB, and the implications of rejections or cancellations o Income Application & Computation for Tax Exemptions – The book provides clear guidance on applying income under Sections 11 and 12, calculation of total income, and conditions for exemptions. The book also explains the practical implications of project grants, capital gains, corpus donations, and business activities under Section 2(15) o Compliance & Filing Process for Forms & Returns – Tutorials and step-by-step guides are included for e-filing key forms (Forms 10A, 10AB, 10BD, 10B, and 10BB), furnishing statements of donations, and maintaining the necessary books of account The notable chapters in the book include: • Tax Audit & Accounting Requirements o In-depth discussions are provided on the applicability of tax audits under Section 44AB, requirements under Section 12A, and ramifications for non-maintenance of books of account • CSR Expenditure & Tax Implications o A dedicated chapter discusses the status and tax implications of CSR expenditure, allowing practitioners to understand the intricacies of corporate social responsibility from both a legal and accounting perspective • International Activities of NGOs o This segment explores legal provisions concerning activities conducted outside India, including implications on income application, working with foreign contributions, and impact on registration • Anonymous Donations & Penal Taxation o The book examines the taxation of anonymous donations under Section 115BBC, the implications of non-compliance, and the applicability of penal tax provisions for NGOs, detailing how to handle various circumstances leading to penalisation • Treatment of Donations & Capital Gains o Comprehensive guidance is provided on the taxation treatment of various kinds of donations, including in-kind and corpus donations. Additionally, the book delves into capital gains management, their application, and computation under Section 11(1A) • Comparative Analysis of Exemption Schemes o An extensive comparison between exemption schemes under Sections 11 and 10(23C) is provided, outlining the advantages and drawbacks of each to help trusts make informed decisions • Approval Under Section 80G & Compliance o The book lays out a practical guide for obtaining approval under Section 80G, the conditions for eligibility, the process for applying for approval, and the impact on deduction claims for donors

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 Hands On Exploratory Data Analysis with Python written by Suresh Kumar Mukhiya and published by Packt Publishing Ltd. This book was released on 2020-03-27 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discover techniques to summarize the characteristics of your data using PyPlot, NumPy, SciPy, and pandas Key FeaturesUnderstand the fundamental concepts of exploratory data analysis using PythonFind missing values in your data and identify the correlation between different variablesPractice graphical exploratory analysis techniques using Matplotlib and the Seaborn Python packageBook Description Exploratory Data Analysis (EDA) is an approach to data analysis that involves the application of diverse techniques to gain insights into a dataset. This book will help you gain practical knowledge of the main pillars of EDA - data cleaning, data preparation, data exploration, and data visualization. You’ll start by performing EDA using open source datasets and perform simple to advanced analyses to turn data into meaningful insights. You’ll then learn various descriptive statistical techniques to describe the basic characteristics of data and progress to performing EDA on time-series data. As you advance, you’ll learn how to implement EDA techniques for model development and evaluation and build predictive models to visualize results. Using Python for data analysis, you’ll work with real-world datasets, understand data, summarize its characteristics, and visualize it for business intelligence. By the end of this EDA book, you’ll have developed the skills required to carry out a preliminary investigation on any dataset, yield insights into data, present your results with visual aids, and build a model that correctly predicts future outcomes. What you will learnImport, clean, and explore data to perform preliminary analysis using powerful Python packagesIdentify and transform erroneous data using different data wrangling techniquesExplore the use of multiple regression to describe non-linear relationshipsDiscover hypothesis testing and explore techniques of time-series analysisUnderstand and interpret results obtained from graphical analysisBuild, train, and optimize predictive models to estimate resultsPerform complex EDA techniques on open source datasetsWho this book is for This EDA book is for anyone interested in data analysis, especially students, statisticians, data analysts, and data scientists. The practical concepts presented in this book can be applied in various disciplines to enhance decision-making processes with data analysis and synthesis. Fundamental knowledge of Python programming and statistical concepts is all you need to get started with this book.

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 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 Do Souls Exist written by Suresh Kumar Soni and published by OrangeBooks Publication. This book was released on 2022-01-28 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: The author experienced a freak encounter with the soul of his dead father. This soul stripping incident seemed so real that he could not dismiss it as false. However, he tried to erase the episode from his memory and failed so the impact of the unusual happening kept simmering at the back of his mind. He wanted to get rid from this suppressed mental condition but did not know, how mystical matters, which defy rational explanation are handled, consequently he posted a blog to invite readers to give their opinion on this extrasensory experience. Mario Beauregard, commented on this unexplainable explanation saying that … “Nobody but you can respond to your questions” … Likewise, Dr. Raymond Moody opined that… “These kinds of spiritual experiences are common and do seem to have very long lasting, even life changing effects, on those who experience them, so that would infer that they are real” … Mystery is a big puzzle, the more we try to uncover it, the more elusive it becomes, making the whole exercise complex. Due to lack of clarity, it is difficult, indeed, to sort out facts from fiction, to arrive at a reasonable explanation. After all, death and afterlife are not an intellectual process and mystery has little to do with intelligence. Intellect can ignite curiosity and create various disciplines of logic, philosophy, religion and science, as the search engines, to explore, the vast sea of information. But can it really reveal, wholly or partially, the reality, it seeks to know? Can our three-dimensional view, penetrate the realities of a multi-dimensional world? The Indian sages called it “Turiya”, which literally means the fourth dimension, a state, we know ‘Nothing’ of ‘Something’ that exists, beyond human understanding.

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 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 Contextualising Educational Studies in India written by Pradeep Kumar Choudhury and published by Taylor & Francis. This book was released on 2021-06-10 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents an interdisciplinary framework to map out contemporary educational studies in India. Based on conceptual tools, quantitative methods and ethnographic accounts drawn from extensive fieldwork, it addresses emerging discourses on educational policies, their operation in the everyday functioning of institutions and actual practices in teaching and learning. Individual chapters discuss the intersectionality in the current educational system of region, gender, class, caste and minorities. With comparative perspectives and case studies from across states, including under-studied rural and urban regions of India, the book explores a wide range of issues affecting the educational system, including socioeconomic and gender inequalities; the educational status of tribal settlements in the hinterlands and their respective urban areas; the marginalisation of minorities; challenges in accessing educational avenues and choices; and the model for imparting vocational education and training. It navigates complex sites of discrimination and exclusion in the institutional spaces of the educational system and assesses the consequences of market dynamics and ideological undercurrents. Presenting first-hand information from the field, it evaluates educational policies, practices and research; investigates challenges and failures; provides suggestions and fosters critical thinking for a knowledge society. The findings in this book will be of interest to researchers, scholars and teachers of education, economics, sociology, urban education and the politics of education, as well as of public policy, governance and development studies. It will also be useful to research institutions, policymakers, educationists, social scientists, education professionals, and governmental and non-governmental bodies working on education.

Download or read book Yvain written by Chretien de Troyes and published by Yale University Press. This book was released on 1987-09-10 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: The twelfth-century French poet Chrétien de Troyes is a major figure in European literature. His courtly romances fathered the Arthurian tradition and influenced countless other poets in England as well as on the continent. Yet because of the difficulty of capturing his swift-moving style in translation, English-speaking audiences are largely unfamiliar with the pleasures of reading his poems. Now, for the first time, an experienced translator of medieval verse who is himself a poet provides a translation of Chrétien’s major poem, Yvain, in verse that fully and satisfyingly captures the movement, the sense, and the spirit of the Old French original. Yvain is a courtly romance with a moral tenor; it is ironic and sometimes bawdy; the poetry is crisp and vivid. In addition, the psychological and the socio-historical perceptions of the poem are of profound literary and historical importance, for it evokes the emotions and the values of a flourishing, vibrant medieval past.

Download or read book Statements on Auditing written by Institute of Chartered Accountants in England and Wales and published by . This book was released on 1978 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Human Development in India written by Gopalji and published by . This book was released on 2005 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 How to Make a Living Trading Foreign Exchange written by Courtney Smith and published by John Wiley & Sons. This book was released on 2010-02-02 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Solid Forex strategies for capturing profits in today's volatile markets How to Make a Living Trading Foreign Exchange puts the world of Forex at your fingertips. Author Courtney Smith begins with an introduction to the Forex market-what it is and how it works. He then delves into six moneymaking techniques for trading Forex, including his unique Rejection Rule that doubles the profit of basic channel breakout systems. In addition to two specific methods for exiting positions at critical levels, Smith also discusses powerful risk management techniques and successful trading psychology strategies that will keep you one step ahead of the game. Reveals the secrets of the Forex market and how to create a lifetime of income trading it Offers advice on maximizing profits during the volatile swings that have increasingly become the norm Other titles by Smith: Option Strategies, Third Edition, Seasonal Charts For Futures Traders, Commodity Spreads, and Profits Through Seasonal Trading Make more from today's Forex market with How to Make a Living Trading Foreign Exchange.

Download or read book Introductory Macroeconomics written by Dr Deepashree and published by New Saraswati House India Pvt Ltd. This book was released on with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Text book on Economics

Download or read book Charles Pettigrew First Bishop elect of the North Carolina Episcopal Church written by Bennett H Wall and published by Hassell Street Press. This book was released on 2021-09-10 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.