It is a matter of immense pleasure to present fifth edition of this book. The past two years have seen radical changes in the law pertaining to charitable organizations, particularly , the prohibition of business activities of certain category of NGOs. The proposed Direct Tax Code have recommended severe changes in the law relating charitable organizations. Similarly, the charitable organization s have come under the Money Laundering Laws.
This edition provides comprehensive commentaries and appropriate legal and judicial precedence which should help in handling legal complexities as well as understanding the law in a simpler form
A note of gratitude is also due to my professional colleagues for their queries and advice which helped me in harnessing my understanding of the subject. |