Taxmann’s Charitable and Religious Trusts Act 1920 with Rules – Bare Act with Section Notes – Edition 2025.

Taxmann’s Charitable and Religious Trusts Act 1920 with Rules – Bare Act with Section Notes – Edition 2025.

Description

Charitable and Religious Trusts Act 1920 with Rules [Bare Act with Section Notes ] by Taxmann is a comprehensive legal reference that compiles the statutory provisions governing charitable and religious trusts in India. Alongside the principal Act—the book also integrates related statutes such as The Charitable Endowments Act 1890, The Religious Endowments Act 1863, and the Charitable Endowments (Central) Rules 1942. It includes section notes for each section, offering clarifications on procedural aspects and substantive legal provisions. This edition aims to provide an up-to-date legal framework, incorporating legislative changes and clarifications introduced over the years. By offering the complete text of relevant Acts and Rules, supplemented with concise commentary, the publication makes it easier for readers to navigate, understand, and apply the law.

This book is intended for the following audience:

• Legal Practitioners & Advocates – Ideal for those who need quick, reliable reference material when dealing with cases related to charitable and religious trusts
• Trustees & Administrators – Essential for individuals and institutions managing charitable or religious endowments, enabling them to comply with statutory requirements
• Judicial Officers & Courts – Helpful as a handy reference for matters involving litigation and adjudication of trust-related disputes
• Academicians & Law Students – Beneficial for educational and research purposes, as it consolidates statutory materials and explanatory notes
• NGOs, Charitable Organisations & Religious Institutions – Assists in understanding the legal nuances associated with managing trusts, endowments, or religious establishments

The Present Publication is the 2025 Edition, covering the amended and updated text of the Charitable and Religious Trusts Act [Act No. 14 of 1920 ] and Rules, with the following noteworthy features:

• [Bare Act Text] Presents the text of each statutory provision for clarity and authenticity
• [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
• [Section-wise Notes] Brief, point-wise commentary or clarifications for important provisions, making interpretation more accessible
• [Easy Referencing] Inclusion of subject indexes and cross-referencing within the Acts for efficient navigation
• [Consolidated Statutes] Incorporates The Charitable and Religious Trusts Act, 1920, The Charitable Endowments Act, 1890, The Religious Endowments Act, 1863, and the Charitable Endowments (Central) Rules, 1942, ensuring one-stop reference

The structure of the book is as follows:

• Text of Each Act
  • Charitable and Religious Trusts Act, 1920 (Primary Act)
  • Charitable Endowments Act, 1890
  • Religious Endowments Act, 1863
  • Charitable Endowments (Central) Rules, 1942
• Section-by-Section Layout – Allows a straightforward reading of the law, followed by clarifying notes or marginal references
• Subject Indexes – Placed at the end of each Act for easy look-up of specific topics

Details