Products > CBTR

Charitable Institutions Referencer

About the Author

R.S. Kadakia, B.Com, FCA, was a partner in M/s S. R. Batliboi & Associates, a member firm of Ernst & Young Global. He has written a number of books, including the following:
  • 'The Law and Practice of Tax Treaties: An Indian Perspective' (2008) published by CCH
  • 'Amalgamation of Companies’ (1994) published byTaxmann
  • 'Master Guide to Income-tax Act' (from 1991 to 2012) published by Taxmann

He was actively involved in conceptualising and creating CIR. He is in charge of updation of the product.

He has been assisted by Aditya Bhatt, BLS LLB, Maitri Naik ACA (2013-14), Pooja Punjabi, ACA and Shaishavi Kadakia, BLS LLB & Solicitor .

What it is

  • 1.1 The Referencer is an online guide on:
    • (a) Taxation of charitable institutions under sections 2(15), 10(23C), 11 to 13, 80G, 115(BBC), etc. of the Income-tax Act, 1961.
    • (b) Approval under section 35AC of the Income-tax Act, 1961
    • (c) Service tax implications on a charitable institution (broad overview);
    • (d) Incorporation and licensing of company under sention 8 of the companies Act, 2013
    • (e) The Bombay Public Trust Act, 1950 (outline)
  • 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 provision
    • (e) Checklists for formation of charitable institutions
    • (f) checklists under FCRA (eg. Renewal of FCRA);
    • (f) drafts objects clauses;
    • (g) Summarised holistic tax implications for key situations / issues with links to detailed notes; and
    • (i) Commentary on CSR
  • 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 (more than 750)
    • (e) key material and immaterial considerations with reference to a topic / sub topic
    • (f) material with conflicting observations / conclusions classified as "Contra" .
      The contents are generally supported by footnotes, which contain, in case of judicial
      decisions, relevant extract from the caselaw.

Benefits / Features

  • Over 60 well structured topics covering the entire subject.
  • Dos’ and Don'ts (steps) provided for important activities
  • Over 200 key situations / issues dealing with holistic implications / guidance a concise manner in a simple language.
  • Answers to more than 1970 questions.
  • Powerful search features such as search history, filter search, question search, etc.
  • In-depth resource with over 1400 judgments analysed and 600+ illustrations.


• Vijay H. Patil, Advocate, Supreme Court


• S. E. Dastur, Senior Advocate


• Rafique Dada, Senior Advocate


• Berjis Desai, Managing Partner, J. Sagar Associates, Advocates & Solicitors.

Some Subscribers

Some Subscribers

Who may use

  • • Taxation professionals
  • • Accountants of charitable institutions, including chambers of commerce, trade associations, religious trusts.
  • • Trustees of charitable institutions.
  • • Income-tax officials

Content Overview

Recent Updates

Recent Updates..!!