Taxmann's Foreign Contribution Regulation Law Manual – Authentic Compendium on the Foreign Contribution Regulation Laws, including FCRA, FCRR, Notifications, Guidelines, Case Laws Digest, etc. [2024] PDF Download
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Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9357789693
Category : Law
Languages : en
Pages : 15
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Book Description
This detailed guide provides extensive coverage of the Foreign Contribution (Regulation) Act (FCRA) as amended by the Foreign Contribution (Regulation) Amendment Act, 2020. This book is helpful for NGOs, legal practitioners, and scholars interested in FCRA compliance and regulations. The Present Publication is the July 2024 Edition & amended up to 10th June 2024. It covers amended & updated text of the Foreign Contribution Regulation Laws, including: • Foreign Contribution (Regulation) Act 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 o Introduction to Foreign Contribution (Regulation) Act (FCRA) related transaction code in NEFT and RTGS systems o Extension of the validity of FCRA registration certificates • 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
![Taxmann's Foreign Contribution Regulation Law Manual – Authentic Compendium on the Foreign Contribution Regulation Laws, including FCRA, FCRR, Notifications, Guidelines, Case Laws Digest, etc. [2024] PDF](https://books.google.com/books/content/images/frontcover/BWgTEQAAQBAJ?fife=w80-h100)
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9357789693
Category : Law
Languages : en
Pages : 15
Get Book Here
Book Description
This detailed guide provides extensive coverage of the Foreign Contribution (Regulation) Act (FCRA) as amended by the Foreign Contribution (Regulation) Amendment Act, 2020. This book is helpful for NGOs, legal practitioners, and scholars interested in FCRA compliance and regulations. The Present Publication is the July 2024 Edition & amended up to 10th June 2024. It covers amended & updated text of the Foreign Contribution Regulation Laws, including: • Foreign Contribution (Regulation) Act 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 o Introduction to Foreign Contribution (Regulation) Act (FCRA) related transaction code in NEFT and RTGS systems o Extension of the validity of FCRA registration certificates • 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
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
Author: George Koshi
Publisher:
ISBN: 9788174965554
Category : Campaign funds
Languages : en
Pages : 209
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Book Description
![Taxmann's Taxation of Loans Gifts & Cash Credits – Comprehensive analysis on undisclosed incomes and gift taxation, featuring case law, ready reckoners, etc. [Finance (No. 2) Act 2024] PDF](https://books.google.com/books/content/images/frontcover/JTwgEQAAQBAJ?fife=w80-h100)
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN: 9364555090
Category : Law
Languages : en
Pages : 18
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Book Description
This book is an exhaustive guide to the complex landscape of undisclosed incomes and the taxation of gifts, providing a thorough analysis supported by relevant case laws. It examines the legislative provisions under the Income Tax Act, 1961, the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, and the Prohibition of Benami Property Transactions Act, 1988. It is designed to equip tax professionals, legal practitioners, accountants, auditors, and other stakeholders with the necessary knowledge to understand the complexities of tax compliance, planning, and dispute resolution in these areas. The Present Publication is the 13th Edition and has been amended by the Finance (No. 2) Act 2024. This book is authored by Taxmann's Editorial Board with the following noteworthy features: • Comprehensive Coverage of Undisclosed Incomes o Thorough Discussion of Provisions § The book analyses the provisions related to undisclosed incomes, such as unexplained investments, unexplained cash credits, and other unreported assets. It thoroughly discusses these topics in the light of relevant provisions under the following: ■ Income Tax Act, 1961 ■ Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 ■ Prohibition of Benami Property Transactions Act, 1988 o Case Law Analysis and Practical Application § Detailed discussions are supported by case laws that highlight the judicial interpretations and practical applications of these provisions, providing readers with a clear understanding of the legal nuances involved in cases of undisclosed income o Ready Reckoners for Legal Consequences § A unique feature of the book is the inclusion of a ready reckoner that outlines the possible legal consequences of investments under various laws, depending on the source, nature of income, and manner of investment. This ready reckoner serves as a quick reference tool, helping practitioners assess the potential outcomes of various investment scenarios, ensuring informed decision-making o Analysis of Shell Companies § Applicability of Section 68 and Benami Act ■ The book provides an in-depth examination of the applicability of Section 68 and the Benami Property Transactions Act to monies routed through shell companies, highlighting the legal and tax implications of using such entities § Case Law Analysis ■ It discusses relevant case laws that shed light on how funds routed through shell companies are scrutinized by tax authorities, offering guidance on compliance and risk mitigation strategies • Extensive Coverage of Gift Taxation o Taxability of Various Gifts § The book comprehensively covers the taxation of gifts, providing detailed discussions on: ■ Awards and Rewards – Tax implications of awards and rewards given to Olympic heroes ■ Financial Benefits – Analysis of the taxability of cashbacks, loan waivers, and one-time settlements of NPAs by banks when received by individuals or entities ■ Promotional and Corporate Gifts – Taxation of gifts to brand ambassadors and freebies given by pharmaceutical companies to doctors, highlighting the tax consequences of these promotional practices ■ Personal and Financial Transactions – Examination of the taxability of alimony received, family settlements, bonus shares, and rights shares received by shareholders, providing comprehensive guidance on personal financial transactions o Ready Reckoner for Relatives § A ready reckoner provides a detailed list of relatives to whom gifts can be made without attracting tax liabilities for the recipient, facilitating tax-efficient gift planning and compliance • Ready Reckoners for Property Transfers o Immovable Property Transfers § Comprehensive Tax Guidance – The book also addresses the taxation of gifts involving immovable property, such as land and buildings, whether received without consideration, for consideration less than the stamp duty value or when the value is indeterminable § Detailed Ready Reckoner – The ready reckoner concisely summarises the tax implications for the transferor/donor and recipient/donee, providing a clear roadmap for managing property-related tax issues. o Movable Property Transfers § Taxation of Specified Movable Properties – The book also covers the taxation of gifts involving specified movable properties, including jewellery, shares, securities, bullion, works of art, and virtual digital assets § Ready Reckoner for Movable Property – The ready reckoner summarises the tax implications for transfers where consideration is below fair market value or not ascertainable, providing practical guidance for accurate tax reporting and compliance in complex asset transactions
Author: Bruce R. Hopkins
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1138
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Book Description
A benchmark resource, revised and expanded The Eighth Edition to The Law of Tax Exempt Organizations is an important revision and expansion of the definitive one-volume source of information on federal laws by the leading legal authority in the nonprofit sector. Written in plain English and supplemented annually, this book helps the lawyers and managers of tax-exempt organizations make sure that they are up-to-date on all current regulations pertaining to tax-exempt organizations, and that they are well-prepared to make decisions about their organizations actions and future. The Eighth Edition provides detailed documentation and citations, such as references to regulations, rulings, cases, and tax literature (including current articles and tax law review notes) and includes an exhaustive index, Internal Revenue Code citations, tables of cases, and IRS rulings. Nonprofit executives, officers, and directors, and attorneys; accountants; members of boards of directors; and consultants will this popular resource to be an essential reference.
Author: Darryll Keith Jones
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 1176
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Book Description
This law school text on charities and other exempt organizations uses a modular approach that allows instructors to tailor the presentation to their own style. Each chapter incorporates concise summaries of relevant law, cases, legislative materials, administrative rulings, questions, and planning activities. Part I explores the exempt purpose requirement, the exclusivity and commerciality doctrines and the procedural/organizational requirements for charities. Subjects include restrictions on charitable organizations, private foundations, non-charitable organizations, unrelated business income, modifications to UBTI, controlled subsidiaries, unrelated debt financed income, and the taxation of member dues. It also reviews the charitable contribution deduction, foreign charities, and cross-border giving.
Author: Darryll Keith Jones
Publisher:
ISBN: 9780769888057
Category : Charitable uses, trusts, and foundations
Languages : en
Pages :
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Book Description
