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 Home > LAWYERS > Taxation Laws > Trusts, Religious & Charitable Trusts > 2023 |
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5
Threadbare analysis of the basic provisions of the Act, relating to the -tax treatment of charitable and religious trusts, viz., sections 2(15), 11, 12, 12A, 12AA, and 13 of the Act.
Formation of charitable trusts/institutions, including Wakfs.
Detailed analysis of the provisions of section 10(23C) of the Act, relating to -the exemption of income of certain educational and medical institutions and other such charitable institutions.
Separate and detailed discussion, relating to the taxation of educational -institutions, by way of a separate Chapter thereon, particularly in regard to the justification of -acceptance of donations by such institutions.
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