Taxmann Charitable Trusts & NGOs 2.0 – Navigating India’s 2025 Compliance Landscape by Premal Gandhi Edition 2025

Description

Charitable Trusts & NGOs 2.0—Navigating India’s 2025 Compliance Landscape 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.

This book is intended for the following audience:

• Trustees, Directors, and Administrators of charitable trusts and NGOs seeking clarity on governance, compliance, and tax matters
• Accountants, Legal Advisors, and Audit Professionals advising the third sector on operational and statutory obligations
• NGO Staff and Compliance Teams that are involved in documentation, registration, renewals, and day-to-day administration
• Students and Researchers in law, taxation, and non-profit management

The structure of the book is as follows:

• Part I | Foundations – Legal framework, historical context, and comparative analysis of different NGO structures
• Part II | Core Operations – Registration, amendments, and day-to-day management
• Part III | Income, Application, and Donations – Exemptions, tax treatment, accumulations, and reporting
• Part IV | Compliance, Violations, and Enforcement – Penal taxation, loss of exemptions, registration cancellation, and accreted income
• Part V | Reference Appendices – Comprehensive collection of relevant forms, checklists, and specimen documents for immediate application
• Each chapter is supplemented with case law, judicial interpretations, charts, and practical tips, making complex legal requirements easy to follow and implement