Commercial Formation, Management and Taxation of Charitable and Religious Trust and Institutions Under Income Tax Law By Ram Dutt Sharma Edition April 2023

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Commercial Formation & Management of Charitable and Religious Trust

Commercial Formation & Management of Charitable and Religious Trust


The law relating to charity has become very complex since its evolution and many controversial debatable issues have arisen. Provisions regarding charities are as much subject to instability as other provisions in the Income Tax Law by way of statutory amendments, instructions from time to time and the ever flowing precedents from the Courts and the Tribunal.

It is a matter of considerable importance to study the provisions of law governing the creation of a charitable or a religious trust as also the law specifying the conditions and circumstances which, when satisfied, would entitle it to enjoy exemption from tax.

The book is written in a very simple language containing the provisions of relevant laws supported by the leading laws. It is a comprehensive handbook for all those who wish to know about trusts/institutions. The subject has been arranged in a very systematic manner beginning with an introduction chapter about trusts and institutions and then discussing Trust under Income Tax Act, Source of Income of a trust, various types of income of a Trust.

This book brings out all the essential aspects of charitable trusts and institutions and will be of very great use to the all concerns. It will also be a comprehensive aid to all the concerns for understanding the complex taxation and for adopting a uniform approach to the public charitable institutions under the Income Tax Act.

About the Author

Ram Dutt Sharma was born on 27th June, ‘1958 in Narnaul, haryana. He got his post-graduation from M.D. University, Rohtak in 1980. he joined the income tax Department in the ?year “1983 and presently working as Income Tax Officer in

Faridabad, He worked at various station of North-West Region of Income Tax Department. he ?has wide experience of a 11 wings of Income ‘fax Department such as assessment unit, Special Range, ‘1’DS Wing, investigation Wing, intelligence

and Criminal] Investigation etc. I–le has been contributing articles and addressing on topics relating to income ‘Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income

_ tax Department, Chartered Accountants, Advocates and various Trade Associations

Weight 0.7 kg








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