All About Trusts & NGOs | Under the Income-tax Act 2025 | As Amended by The Finance Act, 2026

All About Trusts & NGOs is a practical and updated guide designed to explain the legal, tax, and regulatory framework governing charitable and religious trusts, societies, NGOs, and Section 8 companies in India. Updated under the Income-tax Act, 2025 and amended by the Finance Act, 2026, this edition provides clear guidance on formation, registration, assessment, audit, and compliance requirements. It serves as a valuable reference for understanding the operational and statutory obligations of nonprofit entities in a structured and accessible manner.

Key Features:

• Updated with amendments introduced by the Finance Act, 2026.
• Detailed guidance on the formation and registration of charitable and religious trusts and NGOs.
• Comprehensive coverage of assessment provisions applicable to trusts under income-tax law.
• Explains procedural compliances under Trust laws and the Societies Registration Act, 1860.
• Dedicated chapters on audit requirements for public charitable trusts.
• Covers the applicability of FCRA for foreign contributions.
• Discusses GST implications for trusts, societies, and Section 8 companies.
• Includes summaries of landmark judicial decisions relevant to nonprofit entities.
• Practical reference for day-to-day governance and compliance management.

This book is highly useful for chartered accountants, tax consultants, company secretaries, advocates, NGO administrators, trustees, finance managers, compliance officers, and professionals advising charitable institutions.

Chapter 1: Introduction
Chapter 2: Procedure of Formation and Registration of Charitable and Religious Trusts and NGO
Chapter 3: Provisions of Assessment of Trusts as per the Income-tax Act
Chapter 4: Other Procedural Compliances as per the Trust Act
Chapter 5: Procedural Compliances as per Societies Registration Act, 1860
Chapter 6: Audit of Public Charitable Trusts under the Income Tax Act
Chapter 7: Applicability of Foreign Contribution Regulation Act
Chapter 8: Applicability of GST to Trusts, Society, and Section 8 Company
Chapter 9: Summary of some Landmark Judgments Related to Trust, Society, and Section 8 Company