S. Rajaratnam’s Law and Procedure on Charitable Trusts and Religious Institutions – 20th 2025 Edition [As Amended by the Finance Act, 2025] by Hari G.R., Daniel Selvaraj I, Theresa D

S. Rajaratnam’s Law and Procedure on Charitable Trusts and Religious Institutions – 2025 Edition is a comprehensive and authoritative legal digest on the formation, administration, and taxation of charitable and religious trusts in India. The book offers in-depth guidance on statutory provisions, compliance obligations, tax planning strategies, and procedural requirements for charitable institutions, religious entities, and non-profit organizations.

This edition is fully updated with the latest amendments introduced by the Finance Act, 2025, and serves as an indispensable reference for trustees, legal advisors, NGOs, tax professionals, and academicians. It provides practical insights and legal clarity for establishing and managing trusts, ensuring tax exemptions, and navigating regulatory frameworks.

Key Features:

✔ Comprehensive Legal Framework – Covers legal procedures for formation, registration, and administration of charitable and religious trusts.

✔ Taxation of Trusts – Detailed analysis of Sections 11, 12, 12A, 12AB, 80G, and other relevant provisions of the Income Tax Act relating to exemption and compliance.

✔ Latest Amendments – Updated in accordance with the Finance Act, 2025, including changes in registration requirements, audit norms, and eligibility conditions for tax exemptions.

✔ Compliance Essentials – Discusses annual filing obligations, audit report formats (Form 10B, 10BB), and penalties for non-compliance.

✔ Foreign Contributions & FCRA – Includes provisions under the Foreign Contribution Regulation Act (FCRA) for trusts receiving foreign donations.

✔ State and Central Legislation – Analyses state-specific trust laws and the Indian Trusts Act, 1882.

✔ Judicial Pronouncements – Includes landmark rulings by the Supreme Court and High Courts on charitable status, religious purposes, and income application.

Why Choose This Book?

• Highly Authoritative – Builds upon the original work of S. Rajaratnam, a renowned authority in taxation and non-profit law.

• Practical and Insightful – Balances theory with practice, offering templates, checklists, and real-world case examples.

• Essential for NGOs and Legal Professionals – Serves as a ready reference for NGO heads, trustees, compliance officers, tax practitioners, and lawyers.

• Clarity on Complex Legal Areas – Offers structured commentary on nuanced issues such as anonymous donations, religious vs. charitable purposes, corpus donations, and revocation of registration.

Who Should Read This Book?

• Trustees and Administrators of Charitable and Religious Trusts.

• Legal Advisors and Practitioners handling non-profit and trust matters.

• Tax Consultants managing compliance and tax planning for charitable entities.

• NGOs, Societies, and Section 8 Companies.

• Researchers and Students studying trust law, tax law, or nonprofit governance.

Conclusion:

S. Rajaratnam’s Law and Procedure on Charitable Trusts and Religious Institutions – 2025 Edition is a must-have resource for navigating the intricate legal and tax landscape of non-profit and religious institutions in India. With its deep legal expertise and updated statutory content, this book is a trusted companion for professionals and organizations committed to charitable causes. Now available at The BigBooks Store.