Taxmann's Charitable and Religious Trusts Act 1920 with Rules [Bare Act with Section Notes] – Consolidated Statutory Reference on Public Charitable & Religious Trusts in India

Charitable and Religious Trusts Act 1920 with Rules [Bare Act with Section Notes] by Taxmann is a comprehensive and authoritative legal reference compiling the statutory framework governing public charitable and religious trusts in India. Alongside the principal legislation, this publication also incorporates allied enactments that operate alongside it, including the Charitable Endowments Act 1890, the Religious Endowments Act 1863, and the Charitable Endowments (Central) Rules 1942. The book presents the complete, updated statutory text of each enactment, supported by concise, section-wise notes that clarify procedural requirements, jurisdictional aspects, and substantive legal provisions. These notes assist readers in understanding the practical workings of the law, particularly in matters relating to court supervision of trusts, trustee accountability, account audits, and applications for judicial directions. The publication is designed to provide a clear, consolidated, and up-to-date statutory reference, enabling readers to navigate, interpret, and apply trust law with confidence.This book is intended for the following audience: Legal Practitioners & Advocates – Ideal for those requiring a quick and reliable statutory reference in matters involving charitable and religious trusts Trustees & Administrators – Essential for individuals and institutions managing charitable or religious endowments to ensure compliance with statutory obligations Judicial Officers & Courts – Useful as a ready reference for adjudication of disputes and proceedings under trust-related laws Academicians & Law Students – Beneficial for academic study and legal research, with consolidated statutory material and explanatory notes NGOs, Charitable Organisations & Religious Institutions – Assists in understanding the legal framework governing the administration and regulation of trusts and endowments The Present Publication is the 2026 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 verbatim text of each statutory provision to ensure accuracy and authenticity [Pre-amendment Provisions] Includes pre-amendment text in the relevant amendment footnotes, enabling readers to understand the earlier legal position and its continuing relevance [Section-wise Notes] Brief, point-wise explanatory notes accompanying important provisions to aid interpretation and practical understanding [Easy Referencing] Subject indexes and internal cross-references for efficient navigation and quick access to relevant provisions [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, providing a single, consolidated reference The book is structured in a clear and user-friendly manner: Text of Each Act o Charitable and Religious Trusts Act 1920 (Primary Act) o Charitable Endowments Act 1890 o Religious Endowments Act 1863 o Charitable Endowments (Central) Rules 1942 Section-by-Section Layout – Each provision is followed by concise section notes or references, facilitating straightforward reading and comprehension Subject Indexes – Provided at the end of each Act to enable quick look-up of specific topics and provisions Read more