Trusts & NPOs Ready Reckoner | NPO Taxation under the Income-tax Act | 7th Edition 2026 | Dr. Manoj Fogla; CA Suresh Kumar Kesriwal; CA Tarun Kumar Madaan | Taxmann | NPO Taxation

Trusts & NPOs Ready Reckoner is a structural and analytical guide to NPO taxation under the Income-tax Act 2025, as amended by the Finance Act 2026. It presents practical coverage of key taxation, compliance and accounting aspects relating to trusts and non-profit organisations.

• Comprehensive coverage of registered NPOs under the Income-tax Act 2025, as amended by the Finance Act 2026
• End-to-end framework for registration, validity, renewal, cancellation and lifecycle of NPOs
• Structured analysis of commercial activities and GPU vs Non-GPU distinction
• Practical guide to filing registration applications in Forms 104 & 105 and compliance under Rules & Forms
• Integrated coverage of books of account, audit, ITR and Form 112 reporting framework
• Conceptual clarity on income classification, application of income and computation mechanisms
• Comparative analysis of provisions under the Income-tax Act 2025 vis-à-vis the Income-tax Act 1961
• Key judicial principles and landmark rulings on critical and contentious issues

Book Details
Authors: Dr. Manoj Fogla, CA Suresh Kumar Kesriwal and CA Tarun Kumar Madaan
Edition: 7th Edition 2026
Publisher: Taxmann
Subject: NPO Taxation under the Income-tax Act

Author: Dr. Manoj Fogla; CA Suresh Kumar Kesriwal; CA Tarun Kumar Madaan
Publisher: Taxmann
Subject: NPO Taxation under the Income-tax Act
Edition: 7th Edition 2026