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S. Rajaratnam’s Charitable Trusts and Religious Institutions – 2025 Edition serves as a comprehensive digest on the creation, legal structuring, and tax management of voluntary and religious entities in India. It has been fully revised and updated to incorporate the latest changes introduced by the Finance Act, 2025, including registration, revocation, and revalidation procedures under the Income Tax Act.The book provides an in-depth exploration of the statutory compliance landscape for NGOs, societies, and religious bodies—from obtaining Section 12A and 80G exemptions to meeting audit and filing mandates under FCRA. It simplifies the complexities of trust law and offers step-by-step procedures supported by practical examples, templates, checklists, and judicial rulings.Professionals managing charitable organizations, auditors, legal practitioners, and social entrepreneurs will find immense value in this digest, especially in light of stricter compliance protocols and mandatory annual filings. Key topics such as revocation of registration, audit report submission, trust deed formats, and government notifications are covered in detail.Whether you’re forming a new trust, restructuring an existing one, or ensuring tax compliance under Indian law, this book serves as a practical and legal compass. It bridges legal theory and day-to-day governance, making it an essential addition to every voluntary organization’s reference library.