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Subrat SaurabhAuthor of Kuch Woh PalThe Charitable trusts, Religious Trusts, Societies, Institutions, Funds and Section 8 companies enjoy a number of tax benefits, thus require parameters of the legal frame work to be strictly regulated. Such institutions were on a loose end towards their social obligations. The CSR of the corporate world is being regulated but those who have the real money to spend for social causes were unchecked, unregulated and free from any strict control. The latest amendments carry a clear intention to regulate such institutions with open eyes now.
The subject of trusts is the most opaque and impenetrable. They are intimidated by the ‘fog of Chancery’. I have tried to lift some of this fog by explaining the coming up obligations in the compliance of registration, approvals and intimations. I have used detailed scenarios throughout the text to illustrate the coming up tax compliance compulsions.
I hope that this practical approach will bring alive the subject and its many different aspects approaching the new regime.
Amresh Vashisht
Amresh Vashisht is a Practicing Chartered Accountant in India with over 30 years of experience. His other works include- 'Peering footprints- An untold mapping of Rig veda and Sraswati with Mohenjodaro and 'Buried Storm- 1935,1947,1984'
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