3 Review(s)

This book is a comprehensive commentary on taxation of Trusts and NGOs. The 6th Edition incorporates all the amendments made by the Finance Act 2020 & other Amendment Acts. Key features of the book are as under: (a) Commentaries on Law relating to Taxation of NGOs as amended by Finance Act, 2020 & other Amendment Acts, with flowcharts and illustrations. (b) Practical guide with extensive analysis of the exemptions available from the business income of NGOs. (c) Landmark Cases on all controversial issues. (d) Comparative Analysis of Registration under Section 12AB and approval under Section 10(23C). (e) Extensive Commentary and Practical Guide to New Registration Procedure introduced by the Finance Act, 2020.