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S. Rajaratnam’s Law and Procedure on Charitable Trusts and Religious Institutions – 2025 Edition offers an authoritative analysis of the legal and tax framework governing the functioning of charitable and religious entities in India. Updated as per the Finance Act, 2025, this edition covers statutory provisions, recent judicial rulings, and compliance mandates that impact trusts, societies, and religious organizations.The book provides step-by-step guidance on forming a trust, securing income tax exemptions under Sections 12A and 80G, fulfilling annual compliance duties, and adhering to FCRA provisions related to foreign contributions. It also addresses revocation and re-registration procedures, governance best practices, and reporting requirements.Structured for both legal practitioners and operational heads of voluntary organizations, this manual includes practical checklists, specimen documents, and model trust deeds to ensure smooth and compliant functioning. It is also an invaluable resource for auditors, chartered accountants, and those involved in managing not-for-profit organizations in India.Whether you’re advising a charitable institution, forming a new trust, or ensuring regulatory compliance, this book offers the clarity and depth required to navigate the evolving legal landscape for voluntary agencies.