MINIBOOK
Practical Guide to Audit of Trusts
[CA. Manoj Gupta] |
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| Chapter 1 : Audit of Charitable Trusts, Institutions, Etc.-Law Regarding |
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| Chapter 2 : Main Audit Report |
4
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| Chapter 3 : Guidelines for Audit |
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| Chapter 4 : Statement of Particulars |
12
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| Chapter 5 : Comparison Between Form No. 10B and 10BB |
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| Chapter 6 : General Particulars [Clauses 1 to 7] |
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| Chapter 7 : Establishment [Clause 8] |
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| Chapter 8 : Details of Registration/Provisional Registration or Approval/Provisional Approval or Notification of the Auditee Under the Income-tax Act [Clause 9] |
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| Chapter 9 : Details of Author, Etc. [Clause 10] |
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| Chapter 10 : Objects of the Auditee [Clause 11] |
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| Chapter 11 : Modification of Objects [Clause 12] |
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| Chapter 12 : Provisional Approval [Clause 13] |
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| Chapter 13 : Books of Accounts [Clause 14] |
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| Chapter 14 : Advancement of General Public Utility [Clauses 15 and 16] |
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| Chapter 15 : Business Undertaking and Profit and Gains of Business [Clauses 17 and 18] |
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| Chapter 16 : TDS Details [Clause 19] |
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| Chapter 17 : Applicability of Section 13(10) or Twenty Second Proviso to Sec-tion 10(23C) [Clause 20] |
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| Chapter 18 : Details of Form No. 10BD [Clauses 21 to 25] |
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| Chapter 19 : Voluntary Contributions Forming Part of Corpus [Clause 26] |
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| Chapter 20 : Voluntary Contribution Required to be Applied [Clause 27] |
36
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| Chapter 21 : Other Income [Clause 28] |
36
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| Chapter 22 : Income Applied Outside India [Clause 29] |
36
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| Chapter 23 : Income required to be Applied [Clause 30] |
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| Chapter 24 : Application of Income [Clause 31(i) to (viii)] |
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| Chapter 25 : Disallowance of Application [Clause 31(ix) and (x)] |
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| Chapter 26 : Disallowance of Application [Clause 31(xi) to (xviii)] |
45
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| Chapter 27 : Deemed Application/Accumulation [Clause 31(xix) to (xxi)] |
46
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| Chapter 28 : Taxable Income [Clause 32] |
50
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| Chapter 29 : Income Taxable Under Section 115BBI [Clause 33] |
50
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| Chapter 30 : Anonymous Donation [Clause 34] |
55
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| Chapter 31 : Other Income [Clause 35] |
57
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| Chapter 32 : Capital Gains [Clause 36] |
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| Chapter 33 : Details of Application Out of Certain Income [Clause 37] |
60
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| Chapter 34 : Payment in Excess of Rs. 50 Lakhs [Clause 38] |
61
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| Chapter 35 : Application of Provisions of Section 13(10) [Clause 39] |
61
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| Chapter 36 : Approval Under Section 80G [Clause 40] |
66
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| Chapter 37 : Details of Specified Person [Clause 41] |
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| Chapter 38 : Details of Transactions Referred to in Section 13(2) [Clause 42] |
69
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| Chapter 39 : Specified Violations [Clause 43] |
71
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| Chapter 40 : Depreciation [Clause 44] |
72
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| Chapter 41 : Other Exemptions [Clause 45] |
72
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| Chapter 42 : Certain Acceptances/Payment [Clauses 46 to 48] |
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| Chapter 43 : Requirement to Deduct or Collect Tax [Clause 49] |
80
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| Chapter 44 : Schedules to Fill up |
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