Trusts & NGOs Ready Reckoner As Amended by Finance Act 2025 by Manoj Fogla, Suresh Kumar Kejriwal, Tarun Kumar Madaan 6th Edition May 2025 Rs 2475
Trusts & NGOs Ready Reckoner (6th Edition | 2025) is a comprehensive guide to India's laws governing charities, NGOs, and other non-profit organisations
It covers the latest Finance Act 2025 amendments, explaining registration, approval, and taxation procedures under sections 12AB, 10(23C), 80G, and more—complete with step-by-step filing instructions for Forms 10A, 10AB, 10BD, 10B, 10BB, and the revised ITR-7
Authored by Dr Manoj Fogla, CA Suresh Kumar Kejriwal & CA Tarun Kumar Madaan, it also addresses CSR, FCRA overlaps, penal taxation, and key judicial rulings
Landmark Cases on :
Commercialisation of education
Capitation fee
Charitable activities
Charitable purpose
Powers and limitations of Commissioner during registration under section 12AA
Extensive analysis on ’religious activities’ vis-a-vis ’charitable activity’ and vice versa
Extensive commentary and practical guide to the Foreign Contribution (Regulation) Act, 2010
Various controversies and debatable issues under FCRA including FAQs
Law relating to : International Activities both inside and outside India International NGOs working inside India
Amendment of Trust Deed
12AA Registration and Cancellation
Inter Charity Donation
Taxation of Unregistered Trust and NGOs
Taxation of Trust and NGOs after Cancellation of 12AA
