About this document

Taxation Guidelines for Charitable Trusts by Vicky D is a document available to read on EtoBox.

This document summarizes taxation rules for charitable trusts in India. It discusses that charitable trusts and religious trusts are exempt from income tax under section 11. It defines charitable purposes to include relief of poor, education, medical relief, environment preservation, and other objects of public utility. To avail tax exemption, the trust deed must contain certain provisions and the trust must register under section 12AA. While commercial activities by charitable trusts were previously exempt

Author

Vicky D

Language

EN