Taxmann's Law & Practice Relating to Foreign Contributions & Donations

Taxmann's Law & Practice Relating to Foreign Contributions & Donations PDF Author: George Koshi
Publisher:
ISBN: 9788174965554
Category : Campaign funds
Languages : en
Pages : 209

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Taxmann's Law & Practice Relating to Foreign Contributions & Donations

Taxmann's Law & Practice Relating to Foreign Contributions & Donations PDF Author: George Koshi
Publisher:
ISBN: 9788174965554
Category : Campaign funds
Languages : en
Pages : 209

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Law And Practice Relating To Foreign Contributions & Donations Under Foreign Contribution (Regulation) Act

Law And Practice Relating To Foreign Contributions & Donations Under Foreign Contribution (Regulation) Act PDF Author: George Koshi
Publisher: Taxmann Publications Pvt Ltd
ISBN: 9788174968029
Category :
Languages : en
Pages : 212

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Book Description
A COMPREHENSIVE & PRACTICAL COMMENTARY ON LAW & PRACTICE RELATING TO FOREIGN CONTRIBUTIONS & DONATIONS UNDER FOREIGN CONTRIBUTION (REGULATION) ACTAlso Covering * Detailed procedure for: 1. Application for securing registration under FCRA 2. Application for prior permission * Legal obligations following registration * Application of Act to : 1. Politicalorganisations 2. Scholarships 3. Foreign hospitality * Detailed Guidelines & Action Points for Filling Statutory Forms * FAQs

Taxmann's Foreign Contribution Regulation Law Manual – Authentic Compendium on the Foreign Contribution Regulation Laws, including FCRA, FCRR, Notifications, Guidelines, Case Laws Digest, etc.

Taxmann's Foreign Contribution Regulation Law Manual – Authentic Compendium on the Foreign Contribution Regulation Laws, including FCRA, FCRR, Notifications, Guidelines, Case Laws Digest, etc. PDF Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9357785094
Category : Law
Languages : en
Pages : 18

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Book Description
This book provides comprehensive coverage of Foreign Contribution Regulation Laws in India. This book is helpful for NGOs, legal practitioners, and scholars interested in FCRA compliance and regulations. The Present Publication is the 2024 Edition & amended up to 31st December 2023. It covers amended & updated text of the Foreign Contribution Regulation Laws, including: • Foreign Contribution (Regulation) Act (FCRA) o Text of Foreign Contribution (Regulation) Act, 2010, as amended by Foreign Contribution (Regulation) Amendment Act, 2020 o Foreign Contribution (Regulation) Amendment Act, 2020 • Foreign Contribution (Regulation) Rules (FCRR) o Foreign Contribution (Regulation) Rules, 2011, as amended by the Foreign Contribution (Regulation) (Amendment) Rules, 2023 o Foreign Contribution (Acceptance or Retention of Gifts or Presentations) Rules, 2012 • Notifications issued under the Foreign Contribution (Regulation) Act 2010 • Guidelines and Circulars o Guidelines issued under section 36(1)(a) of the Banking Regulation Act, 1949 – Implementation of the provisions of Foreign Contribution (Regulation) Act, 2010 o Guidelines for consideration of proposals for acceptance of foreign hospitality under the Foreign Contribution (Regulation) Act, 2010 o Standard Operating Procedures ('SOP') to open and operate the 'FCRA Account' as provided under section 17(1) of the amended Foreign Contribution (Regulation) Act, 2010 with SBI, New Delhi Main Branch in terms of FCRA Amendment Act, 2020 o Advisory for Compliance by FCRA NGOs/Associations with the amended provisions in FCRA, 2010 and FCRR, 2011 o FAQs on FCRA, 2010 o Advisory to NGOs on Foreign Funding o FCRA Account o Unique ID of NGOs Receiving Foreign Contributions o Charters o Submission of Applications for Revision of Orders under section 32 of the Foreign Contribution (Regulation) Act, 2010, read with rule 20 of the Foreign Contribution (Regulation) Rules, 2011 • Case Laws Digest The book also covers a Guide/Short Commentary on FCRA (35+ Pages), including: • Foreign Contribution • Exemptions from Restrictions on Accepting Foreign Contributions • Restrictions on Acceptance of Foreign Hospitality • Restrictions on Social or Cultural Organisations • Registration for Accepting Foreign Contributions • Other Provisions of FCRA • Offences & Penalties • Powers of Central Government • Procedures under FCRA

Disquieting Gifts

Disquieting Gifts PDF Author: Erica Bornstein
Publisher: Stanford University Press
ISBN: 0804782083
Category : Social Science
Languages : en
Pages : 234

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Book Description
“[This] artful ethnography . . . challenges us to reconsider both what giving looks like, and the relational possibilities of anthropological practice itself.” —Jocelyn L. Chua, American Ethnologist While most people would not consider sponsoring an orphan’s education to be in the same category as international humanitarian aid, both acts are linked by the desire to give. Many studies focus on the outcomes of humanitarian work, but the impulses that inspire people to engage in the first place receive less attention. Disquieting Gifts takes a close look at people working on humanitarian projects in New Delhi to explore why they engage in philanthropic work, what humanitarianism looks like to them, and the ethical and political tangles they encounter. Motivated by debates surrounding Marcel Mauss’s The Gift, Bornstein investigates specific cases of people engaged in humanitarian work to reveal different perceptions of assistance to strangers versus assistance to kin, how the impulse to give to others in distress is tempered by its regulation, suspicions about recipient suitability, and why the figure of the orphan is so valuable in humanitarian discourse. The book also focuses on vital humanitarian efforts that often go undocumented and ignored and explores the role of empathy in humanitarian work. “Bornstein . . . delineate[s] a ‘global economy of giving’ while questioning Western preconceptions about humanitarianism.” —Jonathan Benthall, Times Literary Supplement “Insightful and beautifully written . . . accessible and engaging.” —Pierre Minn, Social Anthropology “Conveys deep insights into international and intra-Indian charity and volunteering.” —Jonathan Benthall, University College London “Reveals the complexity of the contemporary moral economies of the gift.” —Didier Fassin, Institute for Advanced Study, author of Humanitarian Reason: A Moral History of the Present

Taxmann's Direct Taxes Law & Practice | Professional Edition | AYs 2023-24 & 2024-25 – The most trusted commentary on Income-tax for experienced practitioners for 20+ years [Finance Act 2023 Edition]

Taxmann's Direct Taxes Law & Practice | Professional Edition | AYs 2023-24 & 2024-25 – The most trusted commentary on Income-tax for experienced practitioners for 20+ years [Finance Act 2023 Edition] PDF Author: Dr. Vinod K Singhania
Publisher: Taxmann Publications Private Limited
ISBN: 9357780181
Category : Law
Languages : en
Pages : 36

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Book Description
Taxmann's flagship commentary on Direct Taxes has been the most trusted & bestselling commentary for experienced practitioners for over twenty years. It aims at not only making the reader understand the law but also helping them develop the ability to apply it. In other words, this book aims at providing the reader with the following: • Acquire familiarity with the various direct tax provisions • Awareness of direct tax provisions • The nature and scope of direct tax provisions • Up-to-date knowledge of how a statutory provision has been interpreted by different courts of law on different occasions The Present Publication is the Latest Edition for Assessment Years 2023-24 & 2024-25, authored by Dr Vinod K. Singhania & Dr Kapil Singhania, incorporating all the amendments made by the Finance Act 2023. The salient features of this book are as follows: • [Thoroughly Revised] to make the text more reader-friendly • [Lucid & To-The-Point Explanations] which have been arranged in paras & sub-paras with distinct numbers to make the practitioners more efficient in their work • [Theoretical Discussions Supplemented by Unique 600+ Illustrations] covering an exhaustive range of issues with reference to the latest Case Laws • [Tax Planning] Hints are given wherever tax planning can be resorted to • [Coverage of Statutory & Judicial Precedents] o In-depth analysis of all provisions of the Income-tax Act with relevant Rules, Judicial Pronouncements, Circulars and Notifications o Frequently asked questions for complex provisions o Gist of relevant Circulars and Notifications issued from January 2023 to February 2023 o Digest of all Landmark Rulings by the Apex Court, High Courts, and Tribunals from 2015 to February 2023 • [Bestseller Series] Taxmann's Bestseller Book for more than twenty years • [Zero Error] Follows the Six Sigma Approach to achieve the Benchmark of 'Zero Error' • The detailed contents of the book are as follows: o Basic Concepts o Residential Status and Tax Incidence o Incomes Exempt from Tax o Salaries o Income from House Property o Profits and Gains of Business or Profession o Capital Gains o Income from Other Sources o Income of Other Persons included in Assessee's Total Income o Set off and Carry Forward of Losses o Deductions from Gross Total Income and Tax Liability o Agriculture Income o Typical Problems on the Assessment of Individuals o Tax Treatment of Hindu Undivided Families o Special Provisions Governing Assessment of Firms and Associations of Persons o Taxation of Companies o Assessment of Co-operative Societies o Assessment of Charitable and Other Trusts o Return of Income and Assessment o Penalties and Prosecution o Advance Payment of Tax o Interest o Tax Deduction or Collection at Source o Refund of Excess Payment o Appeals and Revisions o Income-tax Authorities o Settlement Commission and Dispute Resolution Committee o Special Measures in Respect of Transactions with Persons Located in Notified Jurisdictional Area o General Anti-Avoidance Rule o Advance Ruling o Search, Seizure and Assessment o Transfer Pricing o Business Restructuring o Alternative Tax Regime o Tax Planning o Miscellaneous

Taxmann's Direct Taxes Law & Practice | AY 2024-25 – The go-to guide for students & professionals for over 40 years, equips the reader with ability to understand & apply the law [CA, CS, CMA, etc.]

Taxmann's Direct Taxes Law & Practice | AY 2024-25 – The go-to guide for students & professionals for over 40 years, equips the reader with ability to understand & apply the law [CA, CS, CMA, etc.] PDF Author: Dr. Vinod K.Singhania
Publisher: Taxmann Publications Private Limited
ISBN: 9357787003
Category : Education
Languages : en
Pages : 33

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Book Description
Taxmann's flagship publication on Direct Taxes has been the 'go-to-guide' for Students & Professional Practitioners for over 40 years. This book aims to make the reader understand the law and develop the ability to apply it. In other words, this book aims to provide the reader with the following: • Acquire familiarity with the direct tax provisions • Awareness of the direct tax provisions • The nature and scope of the direct tax provisions • Up-to-date knowledge of how different courts of Law have interpreted a statutory provision on different occasions This book is written in simple language, explaining the provision of the Law in a step-by-step & to-the-point manner with the help of suitable illustrations, without resorting to paraphrasing sections and legal jargon. This book will be helpful for students appearing in CA, CS, ICWA, M.Com., LL.B., and MBA examinations. It will also be helpful for those appearing in the income-tax departmental examination. The Present Publication is the 70th Edition for A.Y. 2024-25 (amended up to 31st December 2023), authored by Dr Vinod K. Singhania & Dr Kapil Singhania. The noteworthy features of this book are as follows: • [Self-Learning/Practice Book] Features learn-yourself-technique enabling students to learn & apply the Law faster • [Treatment of Text is To-The-Point] The matter is arranged in paras and sub-paras with distinct numbers to save time and energy. Also, debatable issues have been deliberated to their logical conclusion • [Well-Thought-Out-Original-Problems] Each para starts with analytical discussions supported by 600+ 'well-thought-out-original-problems'. A unique style of illustrating all complex provisions has been adopted. Hints are also given wherever tax planning can be resorted to • [Most Amended] Latest Circulars, Notifications, Amendments, & Case Laws (up to 31st December 2023) are included in all discussions. All recent citations of Court Rulings, Circulars and Notifications have been highlighted • [Past Exam Questions with Answers] Question set for CA Final from May 2013 to May 2023), the post-graduate and professional examination is given along with their solutions (of theory and practical questions) as per the law applicable for A.Y. 2024-25 • [Follows Six-Sigma Approach] to achieve the benchmark of 'Zero-Error' The detailed coverage of this book includes: • Basic Concepts • Residential Status and Tax Incidence • Incomes Exempt from Tax • Salaries • Income from House Property • Profits and Gains of Business or Profession • Capital Gains • Income from Other Sources • Income of Other Persons included in Assessee's Total Income • Set Off and Carry Forward of Losses • Deductions from Gross Total Income and Tax Liability • Agricultural Income • Typical Problems on the Assessment of Individuals • Tax Treatment of Hindu Undivided Families • Special Provisions Governing Assessment of Firms and Associations of Persons • Taxation of Companies • Assessment of Co-operative Societies • Assessment of Charitable and Other Trusts • Returns of Income and Assessment • Penalties and Prosecution • Advance Payment of Tax • Interest • Tax Deduction or Collection at Source • Refund of Excess Payments • Appeals and Revisions • Income-tax Authorities • Settlement Commission and Dispute Resolution Committee • Special Measures in Respect of Transactions with Persons Located in Notified Jurisdiction Area • General Anti-avoidance Rule • Advance Ruling for Non-residents • Search, Seizure and Assessment • Transfer Pricing • Business Restructuring • Alternative Tax Regime • Tax Planning • Miscellaneous • Annexures o Tax Rates o Rates of Depreciation o The Eleventh Schedule, Thirteenth Schedule, Fourteenth Schedule/ Investment ceiling in the case of small-scale industrial undertaking o Notified backward districts o Question set for CA (Final) Examination and Answers from May 2013 to May 2023

Taxmann's Direct Taxes Law & Practice | AY 2023-24 – The go-to guide for students & professionals for over 40 years, equips the reader with ability to understand & apply the law [CA, CS, CMA, etc.]

Taxmann's Direct Taxes Law & Practice | AY 2023-24 – The go-to guide for students & professionals for over 40 years, equips the reader with ability to understand & apply the law [CA, CS, CMA, etc.] PDF Author: Dr. Vinod K.Singhania
Publisher: Taxmann Publications Private Limited
ISBN: 9357782001
Category : Law
Languages : en
Pages : 32

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Book Description
Taxmann's flagship publication on Direct Taxes has been the 'go-to-guide' for Students & Professional Practitioners for over 40 years. This book aims to make the reader understand the Law and develop the ability to apply the Law. In other words, this book aims at providing the reader with the following: • Acquire familiarity with the direct tax provisions • Awareness of the direct tax provisions • The nature and scope of the direct tax provisions • Up-to-date knowledge of how different courts of Law have interpreted a statutory provision on different occasions This book is written in simple language, explaining the provision of the Law in a step-by-step & to-the-point manner with the help of suitable illustrations, without resorting to paraphrasing sections and legal jargon. This book will be helpful for students appearing in CA, CS, ICWA, M.Com., LL.B., and MBA examinations. It will also be helpful for those appearing in the income-tax departmental examination. The Present Publication is the 69th Edition for A.Y. 2023-24 (amended up to 31st May 2023), authored by Dr Vinod K. Singhania & Dr Kapil Singhania. The noteworthy features of this book are as follows: • [Self-Learning/Practice Book] Features learn-yourself-technique enabling students to learn & apply the Law faster • [Treatment of Text is To-The-Point] The matter is arranged in paras and sub-paras with distinct numbers to save time and energy. Also, debatable issues have been deliberated to their logical conclusion • [Well-Thought-Out-Original-Problems] Each para starts with analytical discussions supported by 600+ 'well-thought-out-original-problems'. A unique style of illustrating all complex provisions has been adopted. Hints are also given wherever tax planning can be resorted to • [Most Amended] Latest Circulars, Notifications, Amendments & Case Laws (up to May 31st 2023) are included in all discussions. All recent citations of Court Rulings, Circulars and Notifications have been highlighted • [Past Exam Questions with Answers] Question set for CA (Final) (from Nov. 2012 to Nov. 2022), the post-graduate and professional examination is given along with their solutions (of theory and practical questions) as per the law applicable for A.Y. 2023-24 • [Follows Six-Sigma Approach] to achieve the benchmark of 'Zero-Error' The detailed coverage of this book includes: • Basic Concepts • Residential Status and Tax Incidence • Incomes Exempt from Tax • Salaries • Income from House Property • Profits and Gains of Business or Profession • Capital Gains • Income from Other Sources • Income of Other Persons included in Assessee's Total Income • Set Off and Carry Forward of Losses • Deductions from Gross Total Income and Tax Liability • Agricultural Income • Typical Problems on the Assessment of Individuals • Tax Treatment of Hindu Undivided Families • Special Provisions Governing Assessment of Firms and Associations of Persons • Taxation of Companies • Assessment of Co-operative Societies • Assessment of Charitable and Other Trusts • Returns of Income and Assessment • Penalties and Prosecution • Advance Payment of Tax • Interest • Tax Deduction or Collection at Source • Refund of Excess Payments • Appeals and Revisions • Income-tax Authorities • Settlement of Cases • Special Measures in Respect of Transactions with Persons Located in Notified Jurisdiction Area • General Anti-avoidance Rule • Advance Ruling for Non-residents • Search, Seizure and Assessment • Transfer Pricing • Business Restructuring • Alternative Tax Regime • Tax Planning • Miscellaneous • Annexures o Tax Rates o Rates of Depreciation o The Eleventh Schedule, Thirteenth Schedule, Fourteenth Schedule/ Investment ceiling in the case of small-scale industrial undertaking o Notified backward districts o Question set for CA (Final) examination and answers from Nov. 2012 to Nov. 2022

Bank Quest

Bank Quest PDF Author:
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages : 302

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Taxmann's Income Tax Rules

Taxmann's Income Tax Rules PDF Author: India
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 1132

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Taxmann's Direct Taxes Manual

Taxmann's Direct Taxes Manual PDF Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1440

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Book Description