S. Rajaratnam’s Law and Procedure on Charitable Trusts and Religious Institutions – 2025 Edition [As Amended by the Finance Act, 2025]

Authors: Hari G.R., Daniel Selvaraj, Theresa D.

S. Rajaratnam’s Law and Procedure on Charitable Trusts and Religious Institutions is a leading reference work that comprehensively explains the legal, regulatory, and procedural framework governing charitable trusts and religious institutions in India. This 2025 edition, meticulously updated to reflect changes introduced by the Finance Act, 2025, is an essential resource for tax professionals, trustees, lawyers, regulators, and academicians dealing with the governance and compliance of charitable and religious entities.

This authoritative text offers a detailed analysis of the statutory provisions under the Income Tax Act and other relevant laws, covering aspects such as formation, registration, administration, tax exemptions, donations, and compliance obligations applicable to charitable and religious organizations.

Key Features:

✔ Fully Updated 2025 Edition – Incorporates the latest amendments under the Finance Act, 2025, with clear commentary on their impact on charitable and religious institutions.

✔ Comprehensive Legal Analysis – Covers the formation, governance, tax treatment, registration procedures (under Sections 12AB and 80G), and legal obligations of trusts and institutions.

✔ In-Depth Discussion on Tax Exemptions – Includes detailed interpretation of income tax provisions related to application of income, accumulation, donations, and anonymous donations.

✔ Procedural Guidance – Offers practical insights into filing requirements, audit obligations, Form 10B and Form 10BD, and other key compliances under the Income Tax Rules.

✔ Judicial Interpretations & Case Laws – Summarizes important rulings from the Supreme Court, High Courts, and Income Tax Appellate Tribunals, providing clarity on complex legal issues.

✔ Special Focus on Religious Institutions – Explores laws applicable to Hindu temples, churches, mosques, and other religious bodies, along with their administrative and fiscal responsibilities.

Why Choose This Book?

• Written by Experts – Authored by seasoned professionals with deep experience in taxation and trust law.

• Legally Sound & Practically Useful – Blends legal theory with real-world compliance procedures and tax planning for trusts.

• A Go-To Guide for Trust Administrators – Essential for anyone managing or advising charitable and religious institutions in India.

• Up-to-Date & Insightful – Includes all relevant updates, circulars, and judicial interpretations up to Finance Act, 2025.

Who Should Read This Book?

• Chartered Accountants, Tax Consultants, and Legal Practitioners dealing with charitable and religious organizations.

• Trustees, Board Members, and Administrators of Charitable Trusts and Religious Institutions.

• NGO Professionals and Non-Profit Managers handling compliance and registration.

• Law Students and Judiciary Aspirants studying tax-exempt entities and public trusts.

• Policy Makers and Regulators overseeing religious and philanthropic institutions.

Conclusion:

S. Rajaratnam’s Law and Procedure on Charitable Trusts and Religious Institutions – 2025 Edition is a trusted and complete guide for navigating the complex legal and tax landscape surrounding charitable and religious entities in India. Updated for Finance Act, 2025, it provides clarity, compliance tools, and legal insights necessary for professionals, administrators, and students alike.

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