Snow White Law & Procedure on Charitable Trusts and Religious Institutions By S Rajaratnam Edition August 2024

Snow White Charitable Trusts Religious Institutions By S Rajaratnam

Snow White Charitable Trusts Religious Institutions By S Rajaratnam

AN INDISPENSABLE GUIDE RELATING TO TAX AND OTHER MATTERS FOR VOLUNTARY AGENCIES.

AS AMENDED BY THE FINANCE (No.2) ACT, 2024

Revised Registration Procedure

Condonation of delay reintroduced

Inter Charity Application of Income

Merger of the first regime with the second regime

Procedure for Approval under Section 80G

About the Author

RAJARATNAM,MA, LL.M., F.C.M.A., (born on 15.6.1928) formerly of Indian Revenue Service, retired as Accountant Member of Income-tax Appellate Tribunal in 1985. During his service, he was deputed to Srilanka as Tax Expert and to Government of Tamil Nadu as Member of Sales-tax and Agricultural Income-tax Appellate Tribunals. He is a columnist for a bi-monthly column “Landmark Cases” in Income Tax Reports, “Notes and Comments” in ITR’s Tribunal Tax Reports and a monthly column for Management Accountant. He has authored several books, among which are “Tax Management”, “Tax Valuation”, “Corporate Taxation”, “Transfer Pricing” and “Landmark Cases” by Company Law Institute of India Pvt. Ltd. Chennai and “Tax Planning” published by Bharat Law Publications, Jaipur, besides books on MAT, Charities and Double Tax Avoidance Agreements published by Snow White Publications Pvt. Ltd. Mumbai. He has also revised Sampath lyengar’s “Law of Income Tax” (11th Edition in 8 Volumes).