This book is a comprehensive commentary on taxation of Trusts and NGOs. The Present Publication is the Latest Edition, updated till 6th October 2020 & amended as per the following. The Finance Act, 2020 The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 Key features of the book are as under: [Commentaries] on Law relating to Taxation of NGOs with flowcharts and illustrations [Practical Guide] with extensive analysis of the exemptions available from the business income of NGOs [Landmark Cases] on all controversial issues. [Comparative Analysis] of Registration under Section 12AB and approval under Section 10(23C) Extensive Commentary and Practical Guide to New Registration Procedure introduced by the Finance Act, 2020