This book contains a compilation of issues on Charitable trusts, institutions, NGOs and NPOs that the author has come across, or been consulted about by professionals. It is updated as per the Companies Act, 2013 and contains the latest case laws. New Chapters on Accreted Income and Surplus – bar to claim exemption have been added as separate Chapters. This would be a useful reference for professionals and executives associated with these institutions.
About the Author
Dr. N. Suresh is a Graduate in Commerce from Bangalore University and a Fellow Member of the Institute of Chartered Accountants of India. He did his PhD on the following subjects:
i) Taxation system and practices in India
ii) NGOs, NPOs, legal systems and practices in India
He has authored several books and articles on varied topics relating to corporate laws and taxation and have an exhaustive coverage on the formation, registration, procedural compliances, taxation and assessment with practical illustrations of complex topics; basics of Accounting, accounting treatments, disclosures, policies and FAQs on NGOs and NPOs.