Charitable Institutions Referencer

About the Author

CIR is authored by R. S. Kadakia, B.Com, FCA. He was actively involved in conceptualising and creating CIR. He is in charge of updation of the product. He is assisted by Aditya Bhatt, BLS LLB.

Annual Plan

(Single User License)


What it is

1.1 The Referencer covers taxation of charitable institutions under sections 2(15), 10(23C), 11 to 13, 80G, 115BBC, etc. of the Income-tax Act, 1961.
1.2 It contains:
  • (a) Ratios of, and observations in, Indian judicial decisions on provisions relating to taxation of charitable institutions ("relevant provisions")
  • (b) Preconditions for and consequences of applicability of relevant provisions
  • (c) Summary of CBDT Circulars / Instructions on relevant provisions
  • (d) Step plans (procedures) for various applications under the relevant provisions
  • (e) Checklists for formation of charitable institutions
  • (f) Drafts objects clauses;
1.3 The Referencer primarily involves dividing the entire material into various appropriate topics ("documents").
1.4 Each document is divided into two sections, namely, content section and footnote section. The content section includes
  • (a) the principles/ratio/observations in the material referred to in 1.2 above, placed proposition wise in a concise, reader friendly manner for each topic / subtopic
  • (b) setting out difference in views, if any, as expressed by the authorities / sources referred to in 1.2 above and classifying the relevant material under caption "View 1" and "View 2"
  • (c) meanings of "key words"
  • (d) examples & illustrations
  • (e) key material and immaterial considerations with reference to a topic / sub topic
  • (f) material with conflicting observations / conclusions classified as "Contra" .
  • (g) Cases cited with para number in the judgment to facilitate easy retrieval.
The contents are occasionally supported by footnotes, which contain, in case of judicial decisions, relevant extract from the caselaw.

Benefits / Features

img Facility to get response to a legal query if not found in the referencer
img Over 70 well structured topics and 900 sub-topics covering the entire subject
img Dos’ and Don’ts (steps) provided for important activities
img Answers to more than 400 questions
img Each question contains ‘brief response’ and ‘full response’
img Easy one-click print / download option
img Accessible through all browsers
img Mobile enabled
img More than 2600 judgments analysed

Who may use

  • Professionals dealing with taxation & legal aspects of charitable institutions, including chambers of commerce, trade associations, religious trusts, etc.
  • Office bearers and accountants of charitable institutions.
  • Income-tax officials