{"product_id":"taxmanns-charitable-trusts-and-ngos-2-0-navigating-indias-2025-compliance-landscape-by-premal-gandhi","title":"Taxmann's Charitable Trusts and NGOs 2.0—Navigating India's 2025 Compliance Landscape by Premal Gandhi","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eCharitable Trusts \u0026amp; NGOs 2.0—Navigating India's 2025 Compliance Landscape\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e is an authoritative, practice-oriented guide tailored for India's not-for-profit sector amidst sweeping changes in law and regulation. This 2025 Edition demystifies the evolving compliance requirements under the Income-tax Act 1961 and the Income-Tax Bill 2025. The book provides a practical roadmap for readers, empowering them to ensure seamless, full-spectrum compliance in a challenging regulatory environment.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThis book is intended for the following audience:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eTrustees, Directors, and Administrators\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e of charitable trusts and NGOs seeking clarity on governance, compliance, and tax matters\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eAccountants, Legal Advisors, and Audit Professionals\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e advising the third sector on operational and statutory obligations\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eNGO Staff and Compliance Teams\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e that are involved in documentation, registration, renewals, and day-to-day administration\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eStudents and Researchers\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e in law, taxation, and non-profit management\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 2025 Edition, authored by CA. Premal Gandhi, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003ePractical 'Desk-to-Filing' Checklist\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Comprehensive, actionable lists covering all key forms, investments, activities, and documentation required throughout the year\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eDos-and-Don'ts\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Practical cases highlight common pitfalls, such as trusts losing exemptions due to benefit misuse or misapplication of funds\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eStep-by-Step Renewal Guidance\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Structured procedures for registration, provisional to final status, and renewals for 5-year and 10-year terms, in line with the latest rules\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eForward-looking Analysis\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Detailed analysis of how the Income-Tax Bill 2025 and post-2026 regulatory landscape will impact charitable organisations\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eUser-friendly Language\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Avoids technical jargon, focusing on accessibility and practical implementation\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eMost Recent Amendments\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Incorporates all significant legislative updates, landmark court rulings, and CBDT circulars as of 2025\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eLucid Explanations\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Avoids dense legal language; every provision is explained in plain English with context\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003ePractice-driven\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Developed from years of professional experience and feedback from leading practitioners and reviewers\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003e[\u003c\/span\u003e\u003cstrong\u003e\u003cspan\u003eValue-added Appendices\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e] Ready reference for forms and compliance checklists, saving professionals valuable time\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe book offers a section-wise, topic-wise deep dive into all aspects of trust and NGO compliance, including:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eComparative Legal Analysis\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan\u003eTrusts, Societies, and Section 8 Companies—key differences and compliance mandates\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eStatutory Duties, Rights \u0026amp; Liabilities\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan\u003eDetailed explanation of the roles of settlors, trustees, and beneficiaries\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eBooks of Accounts \u0026amp; Documentation\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan\u003eWhat must be maintained under Rule 17AA, best practices for digital record-keeping, and electronic compliance\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eRegistration \u0026amp; Renewals\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan\u003eAll you need to know about Form 10A, 10AB, timelines, documents, and processes for new, provisional, and renewal registrations\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eAmendment of Trust Deed\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan\u003eProcedures, court precedents, and compliance requirements\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eApplication of Income\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan\u003eHow and when to apply income, capital expenditure rules, and loan repayment treatment\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eCorpus and Inter-charity Donations\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan\u003eEligibility, tax treatment, conditions, and reporting under the new law\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eAccumulation and Investment of Income\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan\u003ePermissible modes (Section 11(5)), statutory accumulations, and Form 9A\/10 procedures\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eAnonymous Donations\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan\u003eTaxability, exclusions, documentation, and practical examples\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003ePenal Taxation \u0026amp; Forfeiture of Exemption\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan\u003eNon-compliance scenarios, accreted tax, and case law\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eTax on Accreted Income\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan\u003eComputation, FMV determination, and compliance post-deregistration or dissolution\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eCSR Expenditure\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan\u003eHow to claim eligibility under Section 80G, and current jurisprudence\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003eProcedural Appendices\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cspan\u003eReady-to-use specimen forms (\u003c\/span\u003e\u003cem\u003e\u003cspan\u003e9A, 10, 10B, 10BD, 10BE\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e), board resolution formats, and corpus donation letters\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe structure of the book is as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003ePart I | Foundations\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e – Legal framework, historical context, and comparative analysis of different NGO structures\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003ePart II | Core Operations\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e – Registration, amendments, and day-to-day management\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003ePart III | Income, Application, and Donations\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e – Exemptions, tax treatment, accumulations, and reporting\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003ePart IV | Compliance, Violations, and Enforcement\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e – Penal taxation, loss of exemptions, registration cancellation, and accreted income\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cem\u003e\u003cspan\u003ePart V | Reference Appendices\u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e – Comprehensive collection of relevant forms, checklists, and specimen documents for immediate application\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan\u003eEach chapter is supplemented with case law, judicial interpretations, charts, and practical tips, making complex legal requirements easy to follow and implement\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":42862492975185,"sku":"9789371267410","price":208.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1754114627291_1_9789371267410_Detail-Page.jpg?v=1754653254","url":"https:\/\/buytestseries.in\/products\/taxmanns-charitable-trusts-and-ngos-2-0-navigating-indias-2025-compliance-landscape-by-premal-gandhi","provider":"BuyTestSeries.in","version":"1.0","type":"link"}