Taxation of Public Trusts & Institutions

Taxation of Public Trusts & Institutions – 1st Edition 2008 by Swapan Kumar Mukhuty
The book traverses the entire gamut of charitable or religious purposes, voluntary contributions, capital gain, business income, registration and audit, application and accumulation relevant to exemption. It deliberates on the forfeiture of exemption and incidence or tax for misuse of trust income, property or unspecified investment of fund. The rebate available to the donors for charity, scientific research and specific projects has been elaborately discussed.