Charitable, Religious, Educational Trust or Institutions or Organizations and Tax on Accreted Income

Chapters / List

1. Meaning of "Charitable Purpose" - Section 2(15)

   ---

2. Income of certain Universities, Hospitals, Educational Institution & Medical Institution - Section 10(23C)

   ---

3. Application for approval of registration for claiming exemption u/s 10(23C))(iv)/(v)/(vi)/(via)

   ---

4. Income from property held for Charitable or religious purpose - Section 11(1)

   ---

5. Capital gains deemed to be applied for charitable/religious purposes - Section 11(1A)

   ---

6. Exemption if income accumulated for specific purposes - Section 11(2)

   ---

7. Exemption withdrawn if specific conditions not satisfied - Section 11(3)

   ---

8. Property held under trust includes Business Undertaking - Section 11(4)

   ---

9. Safe Investment mode for Trust - Section 11(5)

   ---

10. No deduction of Depreciation allowed - Section 11(6)

    ---

11. Exemption under section 10 not available except under section 10(1), 10(23C),10(23EC),10(46) and 10(46A) - Section 11(7)

    ---

12. Conditions for applicability of sections 11 & 12 - Section 12A

    ---

13. Procedure for Registration (Applicable till 31st March 2021) - Section 12AA

    ---

14. Requirement for obtaining registration u/s 12AB w.e.f. 1st April 2021

    ---

15. Procedure for fresh registration - Section 12AB

    ---

16. Denial of Exemption under section 11 & 12 - Section 13(1)

    ---

17. Prohibited use or application by the member of trust or institution - Section 13(2)/(4)

    ---

18. Prohibited category of persons - Section 13(3)

    ---

19. Educational and medical facilities to specified persons - Section 12(2) and 13(6)

    ---

20. Anonymous Donations & Tax on Anonymous Donation - Section 13(7) & 115BBC

    ---

21. Section 13(8) - When commercial receipts exceeds the specified threshold limit Section 13(9) - Exclusion of income from the total income

    ---

22. Calculation of Income in case of certain violations - Section 13(10)/(11)

    ---

23. Tax on specified incomes of certain Institutions - Section 115BBI

    ---

24. Special Provisions Relating to Tax on Accreted Income of Certain Trusts and Institutions - Section 115TD to 115TF

    ---

25. Method of Valuation of Assets and Liability for the purposes of section 115TD(2) - [ Rule 17CB ]

    ---

26. Penalties on trust & Institutions

    ---

27. Return Filling of Trust or institution

    ---

28. Various Form to be furnished by the trust or institution

    ---

29. Charge of tax where share of beneficiaries unknown (Taxation of Discretionary Trust) [ Section 164 ]

    ---

30. Charge of tax in case of oral trust [ Section 164A ]

    ---

31. Case where part of trust income is chargeable [ Section 165 ] 

    ---