| 1. | What is ‘Charitable Purpose’ for Income Tax Purposes ? [ Sec. 2(15)] |
| 2. | Laws Applicable to Charitable Institutions / Trusts |
| 3. | Provisions Relating to Anonymous Donations & Gifts [ Sec. 115BBC ] |
| 4. | Formation Of A ‘Charitable & Religious Trust’ |
| 5. | TRUST DEED of A ‘Charitable & Religious Trust’ |
| 6. | Practical Tips on Drafting of Trust Deed of A ‘Charitable & Religious Trust’ |
| 7. | Need for Registration of A “Charitable & Religious Trust” |
| 8. | Types of Registrations of A “Charitable & Religious Trust” |
| 9. | Procedure for Registration of Trust under the Indian Trusts Act, 1882 |
| 10. | Registration of Trust under Sections 11 & 12 of the Income Tax Act, 1961 |
| 11. | Cancellation of Registration of A “Charitable & Religious Trust” |
| 12. | Belated Filing of Application for Registration of A “Charitable & Religious Trust” |
| 13. | Practical Problem on Registration of a ‘Trust’ U/s. 12A |
| 14. | Creation of a Valid Charitable or Religious Trust |
| 15. | Income Tax Provisions For A “Charitable & Religious Trust” |
| 16. | ‘Exemption’ Provisions For A “Charitable & Religious Trust” |
| 17. | Approval Of “Trust” U/S 80G Of The Income Tax Act. To Give Some Benefits To Its Donors |
| 18. | Deduction To A Trust U/s 35AC |
| 19. | Power Of The ‘Trustees’ Of ‘Trust’ |
| 20. | [Section 2(15)] : Exemption of Income of a Charitable & Religious Trust |
| 21. | [Section 11(2)] : Accumulation or Setting Apart of the Trust Income for a Specific Purpose |
| 22. | [Section 11(4)] : Income from Business Undertaking of Property held under ‘Charitable Trust’ in Excess of the Income Shown in the Account |
| 23. | [Section 11(5)] : Forms or Modes of Money Accumulated or Set Apart of Trust Income Invested or Deposited |
| 24. | Trust Partly for Charitable or Religious Purpose and Partly for Other Purposes |
| 25. | [Section 11(1A)] : Capitai Gains Of The Trust For Charitable Purposes |
| 26. | [Section 12] : Income Of Religious Trusts Or Institutions From Voluntary Contributions |
| 27. | [Section 12AA] : Procedure For Registration Of A Trust Or Institution |
| 28. | [Section 13] : Income Of Charitable Or Religious Trust Does Not Qualify for Exemption u/s 11 or 12 |
| 29. | Electoral Trusts Scheme, 2013 (Vide Not.No. SO. 309(E), dated 31.01.2013) |
| 30. | Functions Of Electoral Trusts - ET [Rule 17CA] [Vide Not.No. SO. 308(E), dated 31.01.20131.] |
| 31. | Important Points To Be Consider While Filing The Return Of A Charitable Trust Or Religious Institution: |
| 32. | Private Charitable Or Religious Trusts ( Sections 161, 164 & 166 ) |
| 33. | [Section 164(1)]: Where Shares Of The Beneficiaries Of a Private Discretionary Trust Are Indeterminate Or Unknown : |
| 34. | Property held under Trust Partly For Religious Purposes And Partly For Other Purposes : |
| 35. | ORAL TRUST [Sections 160(1)(v) and 164A ] |
| 36. | [Section. 167B] : Association Of Persons (AOP) And Body Of Individuals (BOI) |
| 37. | Tax Rates applied on Charitable or Religious Trusts |
| 38. | [Section-67A] : Method Of Computing A Members Share In Income Of Association Of Persons (AOP) Or Body Of Individuals (BOI) |
| 39. | Provisions to Securitisation Trusts [As introduced by the Finance Act, 2013] |
| 40. | Definition of ‘Securitization Trusts’ as per SARFAESI Act. |
| 41. | Definition of ‘Securitization Trusts’ as per the SEBI Regulations |
| 42. | Definition of ‘Securitization Trusts’ as per the RBI Guidelines |
| 43. | Provisions relating to Tax on Distributed Income by Securitisation Trust |
| 44. | BUSINESS TRUSTS – Meaning & Provisions |
