Recreation Class Registration Application Form: Fill & Download for Free

Complete Expert Review On Application Form, Dates, Pattern & Syllabus of NEET-2017National Eligibility Cum Entrance Test, more commonly known as NEET UG is a medical entrance exam which is conducted for admission to MBBS and BDS courses across all Medical and Dental colleges in India. The Official Notification of NEET 2017 will be released in the mid of January.The exam will contain questions from the PCB stream of education at High School level. The mode for conducting exams will be Offline of 3 hours duration. The test paper would consist of a total of 18o questions.The final result for the NEET 2017 exam will be declared till the month of June 2017 after which CBSE will start conducting counseling for the seats available at colleges which are participating in NEET 2017. In the year 2017, the NEET exam will be conducted for approximately 60,000 seats in medical and dental colleges.NEET-UG exam has replaced AIPMT. As per the directives of the Supreme Court of India, NEET will the only exam conducted for admission into any medical and dental college in India from 2017 onwards. NEET exam has been introduced to bring transparency in the admission process for MBBS and BDS courses where every institutions sell themselves due to the acute demand in the Medical stream and also spare students the stress of appearing in multiple medical entrance exams.What is NEET exam?NEET is the National Eligibility Cum Entrance Test conducted by CBSE for admission to Medical and Dental Government Colleges managed by both Central and State governments as well as privately owned Universities and Institutes. The exam is conducted once every year in the month of July - August. Candidates can register online for NEET which usually commences in the month of May every year.In a rather monumental decision, Supreme court re-introduced NEET as a single tier entrance exam from this year to replace AIPMT as well as State and University level medical entrance tests for admission to MBBS and BDS program. Therefore, 15% All India Quota seats managed by DGHS, Government of India as well as remaining 85% seats distributed among all the states will be filled through NEET.Changes in NEET 2017• According to latest Govt. Notification NEET is the only medical entrance exam in the country (except AIIMS and JIPMER).• Candidates can now choose any one of the 8 languages which includes English, Hindi, Assamese, Gujarati, Tamil, Bengali, Telugu and Marathi.• Candidates registering for NEET 2017 must possess the AADHAR Card. Candidate has to fill his AADHAR Card number while filling the Application Form. Check The Notification• Candidates can now pay the Registration fees by Paytm Also________________________________________NEET 2017 Important DatesThe schedule for NEET 2017 will be out in December 2016 and there will be a one-month window to fill the application form. The table below elucidates the tentative schedule for NEET exam.ü NEET 2017 Application Form available First half of January 2017ü Last Date to fill NEET 2017 Application Form Last Week of January 2017ü Receipt of Confirmation page by CBSE (without late fee) Last week of January 2017ü Last date to submit application form (with late fee) Last week of January 2017ü Receipt of Confirmation page by CBSE (with late fee) First week of February 2017ü Admit Card Release date First week of April 2017ü NEET 2017 Exam date First week of May 2017ü NEET 2017 Result Declaration First week of June 2017NEET 2017 Eligibility CriteriaBefore applying to NEET 2017, a candidate must ascertain that they fulfill the eligibility criteria required for NEET 2017. A brief overview of the eligibility criteria for NEET 2017 is given below:1. Nationality: The candidate must be an Indian citizen or an Overseas Citizen of India (OCI).2. Age Limit: The candidate must be of minimum 17 years of age on December 2017. The maximum age limit for applying to NEET 2017 is 25 years for general category candidates. Reserved category candidates will have a relaxation of 5 years in maximum age limit.3. Academic Eligibility: A candidate must have either passed or appearing in the 10+2 or any equivalent examination from a recognized board of education with Physics, Chemistry, and Biology/Biotechnology as subjects of study. The candidates must also have scored a minimum of 50% marks in HSC. For reserved category (SC/ST/OBC) candidates, the minimum percentage required is 40%. Physically handicapped students from general category must have secured 45% marks.NEET 2017 RegistrationThe NEET 2017 Registration will begin in the month of January 2017. It will be an online process and there will be no offline application forms. The application form can be accessed through the official webiste of NEET. Along with the application form, CBSE will also release an information booklet which must be consulted by the student during form filling to avoid any mistake. The basic steps involved in applying to NEET 2017 exams are given below:1. Registration on the NEET 2017 official website by providing name, date of birth, email id, and phone number.2. Filling details in the application form. The candidate must enter correct details so as to avoid rejection at any stage of selection.3. Uploading images on the official website. The images required are candidate’s photograph, signature, left hand thumb impression, and self-declaration. These should be scanned and uploaded at the required stage of application process.4. The next step is payment of application fee. Application fee could be paid either in the online mode using a valid debit/credit card or in the offline mode using e-challan generated during form filling.5. The last step in the application form is to send the confirmation page generated after completion of application form to CBSE. Candidates whose confirmation page do not reach the CBSE office on time will not be issued admit crad for NEET 2017. The confirmation page should be sent to the below address:The Assisstant Secretary (NEET)Central Board of Secondary Education (CBSE)Shiksha Kendra, 2, Community CenterPreet Vihar, New Delhi 110092__________________________________________________NEET 2017 Application FeeThe NEET 2017 application fee must be paid within 4 days of the registration. Claims for refund after submission of fee and application form will not be entertained under any circumstances. The table below gives the registration fee for various categories:CATEGORY WITHOUT LATE FEE & WITH LATE FEEGeneral/OBCRs. 1400Rs. 2800 (1400 + 1400)SC/ST/PHRs. 750Rs. 2150 (750 + 1400)Online Mode: Candidates can pay fee through Debit Card/Credit Card/Net Banking/Paytm as online mode.Offline Mode: Candidates can pay fee through Bank Challan________________________________________NEET 2017 Admit CardNEET 2017 Admit Card will be issued only for those applicants who complete the application process before the last date. The candidates can download and print the NEET 2017 Admit Card in the first week of April 2017. The candidates are advised to print multiple copies of the NEET 2017 Admit Card to avoid any discrepancy later.The steps to download the NEET 2017 Admit Card are as follows:• Open the official website of NEET 2017.• Click on the link to download the NEET 2017 Admit Card.• Log in using the registration number and the date of birth mentioned during the NEET 2017Application Process.• Post log in, the NEET 2017 Admit card appears on the screen.• Download the NEET 2017 Admit Card and print two-three copies of the same.________________________________________NEET 2017 Exam PatternNEET 2017 Exam is on the same pattern as its older version. Candidates must carefully check the NEET 2017 Exam Pattern so as to prepare well for the entrance test. The NEET 2017 exam will be of 3 hours duration & timings will be from 10:00 to 01:00 PM. The exam will be conducted in offline mode, that is it will be a pen-paper based test.The candidates can choose the language of the test booklet during the NEET 2017 Application Process. The candidates who choose English will be provided English question booklet during the exam whereas the candidates choosing Hindi shall receive a bilingual (both Hindi and English) Question Booklet.Update: Apart from Hindi and English, NEET can be given in many regional languages as well. Now students can choose Assamese, Bengali, Gujarati, Marathi,Telugu, Kannada and Tamil to give NEET 2017.There are 180 multiple choice questions with one correct answer to be marked by the candidate in the OMR sheet. The NEET 2017 includes 45 questions in every section based on each subject namely Physics, Chemistry and Biology (Botany and Zoology). For every correct answer 4 marks will be awarded and for every incorrect answer 1 mark will be deducted.________________________________________NEET 2017 Syllabus• NEET Syllabus will be from 4 subjects; Physics, Chemistry, Botany and Zoology• Questions will come from all the above mentioned subjects• NEET 2017 Syllabus will be from 11 and 12 class books (NCERT and CBSE)________________________________________NEET 2017 ResultNEET 2017 Result will be declared post display of the NEET 2017 Answer key. The expected date for NEET 2017 result declaration is in the first week of June 2017. The candidates who qualify the minimum marks requirement are eligible to apply for NEET 2017 Counselling.The candidates are required to score the minimum marks mentioned in the table below to qualify for admissions to various Medical/Dental Colleges/Institutes/Universities or AFMC:CATEGORY QUALIFYING MARKS OUT OF TOTAL 720 MARKSGeneral50%equal to 360 marksSC/ST/OBC40%equal to 288 marksGeneral PH45%equal to 324 marksReserved PH40%equal to 288 marksAlong with the NEET result, the merit list for qualified candidates will also be released. The counselling and allotment process will be done on the basis of Merit list prepared. The inter-se-merit for candidates with same total marks are resolved by giving preference to candidates in the following order.1. Marks in Biology2. Marks in Chemistry3. Fewer incorrect answers.4. Candidate older in age.________________________________________NEET 2017 CounsellingAfter declaration of the NEET 2017 Result and NEET 2017 Cut off, the candidates will have to participate in NEET 2016 Counselling. The Counselling Procedure for NEET 2017 will be conducted by Medical Counselling Committee (MCC), Directorate General of Health Sciences after NEET 2017 ResultDeclaration :Qualified candidates can register for NEET 2017 Counselling by following the steps given below:• Online Registration: Candidates have to register themselves to participate in the NEET 2017 Counselling. Candidates have to mention the roll number, name, date of birth, mobile number etc. The candidate receives a Login ID & password on the registered mobile number & email ID. Candidates have to login with the received ID & password for the further process.• Choice Filling & Locking: Candidates are required to make a choice of their desired courses & colleges. After the selection of courses & colleges, candidates have to lock the Choices.• Seat Allotment: Seat Allotment is conducted in three rounds. Seats are alloted to a candidate on the basis of their ranks in NEET and choices filled during online registration for counselling process.________________________________________NEET 2017 Reservation CriteriaNEET 2017 Reservation, as mentioned by the MHRD ministry varies for different categories. A total of three hundred and Fifty Five Participating MBBS Colleges & Three Hundred Participating Dental colleges have been listed by MCI, which fall under the ambit of NEET 2017. These colleges shall offer a total of 43,740 MBBS seats & 24,840 Dental seats across India. The table below gives the seat reservation for the various categories for NEET 2017:________________________________________NEET 2017 Cut offThe table below explains the category wise cut-off for NEET 2016. It is expected that the cut off for NEET 2017 will bCategoryReservationScheduled Caste15%Scheduled Tribe7.5%OBC27%Physically Handicapped3%Category , Marks Range , Qualifying Criteria & No. Of CandidatesOthers685-14550th Percentile171329OBC678-11840th Percentile175226SC595-11840th Percentile47183ST599-11840th Percentile15710UR&PH474-13145th Percentile437OBC&PH510-11840th Percentile597SC&PH415-11840th Percentile143ST&PH339-11840th Percentile36________________________________________NEET 2017 Preparation TipsNEET 2017 is one of the most important exams for medical aspirants in India. It is relatively new and so a lot of candidates might be facing trouble in getting to know about the guidelines regarding the examination, counseling procedures and the seat allotment. However, they should not worry, as NEET exam will follow a pattern which would be somehow similar to the now scraped AIPMT exam. The exam will have questions from the various topics spanning Physics, Chemistry, Zoology, and Botany subjects. Below are some tips which may come in handy to those aiming for a good rank in the NEET 2017 exam.1. Follow NCERT Text Book: Since the exam is conducted by CBSE, its more likely that the topics would be asked from the NCERT textbooks prescribed in CBSE syllabus for 10+2. These books will not only help you clear all your concepts but will also give you a basic foundation of the pedagogies to be followed and the tricks to be mastered for the same.2. Take tests: Mock Tests will help you to get familiar with the examination pattern and attune your preparation for the exam day. You can also keep track and measure your performance in the tests which will help you make in winning strategies to get through the NEET exam.3. Keep taking breaks: It is always advisable to consume things in chunks. That’s why the students must study taking short breaks in between for recreational activities such as reading magazines, watching movies etc. to get the stress out of their mind and gain extra-ordinary focus on the exam.4. Daily and Weekly Study Planner: Make a daily and weekly schedule for your preparation. Following a study schedule will help you in improving your performance. It is advised not to make a static routine for studying. Rather, it must be a dynamic one and with complete analysis. They may distribute the whole day into a fraction of hours and track their activities either constructive or destructive during the day and at night, sit down with the report and optimize the performance gradually from destructive to constructive. This may boost your performance thereafter in the exam.5. Important Books for NEET 2017: Below is a curated list of books which may help you to get through the NEET 2017 Preparation:1. Physics: CBSE PMT set of 3 Volumes by P. Aggarwal2. Pradeep's Biology3. SC Verma (Part-1 and 2) ABC Chemistry4. Arihant Organic Chemistry5. MTG (Biology Today) CBSE PMT (Subscription) Dinesh Chemistry Class 116. Dinesh Class 12 Chemistry7. Trueman's Biology Volume 18. Trueman's Biology Volume 29. Truemans Objective Biology10. AC Dutta for Botany (Oxford Publication)11. HC Verma for Physics Vol 112. HC Verma for Physics Volume 213. Morrison Boyd for Organic Chemistry14. Peter Atkins and Julio de Paula for Physical Chemistry________________________________________NEET 2017 Contact DetailsIn case of any queries related to exam, results and finding possibilities of their admission in the colleges/universities of their choice, Candidates can contact undersigned for help :-Helpline Number - 8287233233

Congratulation for deciding to start NGO, for staring NGO no need to money your design is important Maximum you have to invest Rs. 50 if you are very well aware about process of Govt of India, for proposal submission Govt charge Rs. 10 ,and other Rs. 40 for preparing Document ,here is detail NGO registration method share with you …NGO Registration Methods - 11. Trust 2. Society, and 3. Non profit CompanyIn India non profit organisations/ public charitable organisations (NGO) can be registered as trusts, societies, or a private limited non profit company, under section-8 companies. Non-profit organisations in India (a) exist independently of the state; (b) are self-governed by a board of trustees or ‘managing committee’/ governing council, comprising individuals who generally serve in a fiduciary capacity; (c) produce benefits for others, generally outside the membership of the organisation; and (d), are ‘non-profit-making’, in as much as they are prohibited from distributing a monetary residual to their own members.Section 2(15) of the Income Tax Act – which is applicable uniformly throughout the Republic of India – defines ‘charitable purpose’ to include ‘relief of the poor, education, medical relief and the advancement of any other object of general public utility’. A purpose that relates exclusively to religious teaching or worship is not considered as charitable. Thus, in ascertaining whether a purpose is public or private, one has to see if the class to be benefited, or from which the beneficiaries are to be selected, constitute a substantial body of the public. A public charitable purpose has to benefit a sufficiently large section of the public as distinguished from specified individuals. Organisations which lack the public element – such as trusts for the benefit of workmen or employees of a company, however numerous – have not been held to be charitable. As long as the beneficiaries of the organisation comprise an uncertain and fluctuating body of the public answering a particular description, the fact that the beneficiaries may belong to a certain religious faith, or a sect of persons of a certain religious persuasion, would not affect the organisation’s ‘public’ character.Whether a trust, society or section-8 company (previous section 25), the Income Tax Act gives all categories equal treatment, in terms of exempting their income and granting 80G certificates, whereby donors to non-profit organisations may claim a rebate against donations made. Foreign contributions to non-profits are governed by FC(R)A regulations and the Home Ministry.CAF would like to clarify that this material provides only broad guidelines and it is recommended that legal and or financial experts be consulted before taking any important legal or financial decision or arriving at any conclusion.Formation and Registration of a Non -Profit organisations in India1) Trust2) Society3) Section-8 Company (previous section 25)Additional Licensing/ RegistrationI. Trust RegistrationA public charitable trust is usually floated when there is property involved, especially in terms of land and building.Legislation : Different states in India have different Trusts Acts in force, which govern the trusts in the state; in the absence of a Trusts Act in any particular state or territory the general principles of the Indian Trusts Act 1882 are applied.Main Instrument : The main instrument of any public charitable trust is the trust deed, wherein the aims and objects and mode of management (of the trust) should be enshrined. In every trust deed, the minimum and maximum number of trustees has to be specified. The trust deed should clearly spell out the aims and objects of the trust, how the trust should be managed, how other trustees may be appointed or removed, etc. The trust deed should be signed by both the settlor/s and trustee/s in the presence of two witnesses. The trust deed should be executed on non-judicial stamp paper, the value of which would depend on the valuation of the trust property.Trustees : A trust needs a minimum of two trustees; there is no upper limit to the number of trustees. The Board of Management comprises the trustees.Application for Registration :The application for registration should be made to the official having jurisdiction over the region in which the trust is sought to be registered.After providing details (in the form) regarding designation by which the public trust shall be known, names of trustees, mode of succession, etc., the applicant has to affix a court fee to the form and pay a registration fee which may range differently, depending on the location and value of the trust office and trust property.The application form should be signed by the applicant before the registrar, sub-registrar, deputy registrar, regional officer or superintendent of the regional office of the charity commissioner or authorised registrar. The application form should be submitted, together with a copy of the trust deed.Two other documents which should be submitted at the time of making an application for registration are affidavit and consent letter.II. Society RegistrationAccording to section 20 of the Societies Registration Act, 1860, the following societies can be registered under the Act: ‘charitable societies, military orphan funds or societies established at the several presidencies of India, societies established for the promotion of science, literature, or the fine arts, for instruction, the diffusion of useful knowledge, the diffusion of political education, the foundation or maintenance of libraries or reading rooms for general use among the members or open to the public, or public museums and galleries of paintings and other works of art, collection of natural history, mechanical and philosophical inventions, instruments or designs.’Legislation : Societies are registered under the Societies Registration Act, 1860, which is a federal act. In certain states, which have a charity commissioner, the society must not only be registered under the Societies Registration Act, but also, additionally, under the Bombay Public Trusts Act.Main Instrument : The main instrument of any society is the memorandum of association and rules and regulations (no stamp paper required), wherein the aims and objects and mode of management (of the society) should be enshrined.Trustees : A Society needs a minimum of seven managing committee members; there is no upper limit to the number managing committee members. The Board of Management is in the form of a governing body or council or a managing or executive committeeApplication for Registration :Registration can be done either at the state level (i.e., in the office of the Registrar of Societies) or at the district level (in the office of the District Magistrate or the local office of the Registrar of Societies).(2)The procedure varies from state to state. However generally the application should be submitted together with: (a) memorandum of association and rules and regulations; (b) consent letters of all the members of the managing committee; (c) authority letter duly signed by all the members of the managing committee; (d) an affidavit sworn by the president or secretary of the society on non-judicial stamp paper, together with a court fee stamp; and (e) a declaration by the members of the managing committee that the funds of the society will be used only for the purpose of furthering the aims and objects of the society.All the aforesaid documents which are required for the application for registration should be submitted in duplicate, together with the required registration fee. Unlike the trust deed, the memorandum of association and rules and regulations need not be executed on stamp paper.III. Section 8 Company( old Sec.25)According to Section-8 of Indian Companies Act, 1956 (Old section 25(1)(a) and (b) of the Indian Companies Act, 1956, a section-25) a section 8 company can be established ‘for promoting commerce, art, science, religion, charity or any other useful object’, provided the profits, if any, or other income is applied for promoting only the objects of the company and no dividend is paid to its members.Legislation : Section-8 companies are registered under section 8 of Indian Companies Act 2013 (old section-25 of the Indian Companies Act, 1956).Main Instrument : For a section-8 company, the main instrument is a Memorandum and articles of association (no stamp paper required)Board Members : A section-8 Company needs a minimum of three members; there is no upper limit to the number of members. The Board of Management is in the form of a Board of directors or managing committee.Application for Registration :An application has to be made for availability of name to the registrar of companies, which must be made in the prescribed form no. 1A, together with a fee. It is advisable to suggest a choice of three other names by which the company will be called, in case the first name which is proposed is not found acceptable by the registrar.2.Once the availability of name is confirmed, an application should be made in writing to the regional director of the company law board. The application should be accompanied by the following documents:Three printed or typewritten copies of the memorandum and articles of association of the proposed company, duly signed by all the promoters with full name, address and occupation.A declaration by an advocate or a chartered accountant that the memorandum and articles of association have been drawn up in conformity with the provisions of the Act and that all the requirements of the Act and the rules made thereunder have been duly complied with, in respect of registration or matters incidental or supplementary thereto.Three copies of a list of the names, addresses and occupations of the promoters (and where a firm is a promoter, of each partner in the firm), as well as of the members of the proposed board of directors, together with the names of companies, associations and other institutions in which such promoters, partners and members of the proposed board of directors are directors or hold responsible positions, if any, with description of the positions so held.A statement showing in detail the assets (with the estimated values thereof) and the liabilities of the association, as on the date of the application or within seven days of that date.An estimate of the future annual income and expenditure of the proposed company, specifying the sources of the income and the objects of the expenditure.A statement giving a brief description of the work, if any, already done by the association and of the work proposed to be done by it after registration, in pursuance of section-8.A statement specifying briefly the grounds on which the application is made.A declaration by each of the persons making the application that he/she is of sound mind, not an undischarged insolvent, not convicted by a court for any offence and does not stand disqualified under section 203 of the Companies Act 1956, for appointment as a director.3.The applicants must also furnish to the registrar of companies (of the state in which the registered office of the proposed company is to be, or is situate) a copy of the application and each of the other documents that had been filed before the regional director of the company law board.4.The applicants should also, within a week from the date of making the application to the regional director of the company law board, publish a notice in the prescribed manner at least once in a newspaper in a principal language of the district in which the registered office of the proposed company is to be situated or is situated and circulating in that district, and at least once in an English newspaper circulating in that district.5.The regional director may, after considering the objections, if any, received within 30 days from the date of publication of the notice in the newspapers, and after consulting any authority, department or ministry, as he may, in his discretion, decide, determine whether the licence should or should not be granted.6.The regional director may also direct the company to insert in its memorandum, or in its articles, or in both, such conditions of the licence as may be specified by him in this behalfNon profit Company under sec.8 of Indian Company Act 2013.IV. Special LicensingIn addition to registration, a non-profit engaged in certain activities might also require special license/permission. Some of these include (but are not limited to):A place of work in a restricted area (like a tribal area or a border area requires a special permit – the Inner Line Permit – usually issues either by the Ministry of Home Affairs or by the relevant local authority (i.e., district magistrate).To open an office and employ people, the NGO should be registered under the Shop and Establishment Act.To employ foreign staff, an Indian non-profit needs to be registered as a trust/society/company, have FCRA registration and also obtain a No Objection Certificate. The intended employee also needs a work visa.A foreign non-profit setting up an office in India and wanting staff from abroad needs to be registered as a trust/society/company, needs permission from the Reserve Bank of India and also a No Objection Certificate from the Ministry of External Affairs.Comparison among Trust, Society and Non profit CompanyNGO Registration Methods - 21. Trust 2. Society, and 3. Non profit CompanyI. SummaryA. Types of Organizations:1. TrustsThe public charitable trust is a possible form of not-for-profit entity in India. Typically, public charitable trusts can be established for a number of purposes, including the relief of poverty, education, medical relief, provision of facilities for recreation, and any other object of general public utility. Indian public trusts are generally irrevocable. No national law governs public charitable trusts in India, although many states (particularly Maharashtra, Gujarat, Rajasthan, and Madhya Pradesh) have Public Trusts Acts.2. SocietiesSocieties are membership organizations that may be registered for charitable purposes. Societies are usually managed by a governing council or a managing committee. Societies are governed by the Societies Registration Act 1860, which has been adapted by various states. Unlike trusts, societies may be dissolved.3. Section 8 CompaniesA section 8 company (old section 25 company) is a company with limited liability that may be formed for "promoting commerce, art, science, religion, charity or any other useful object," provided that no profits, if any, or other income derived through promoting the company's objects may be distributed in any form to its members.B. Tax LawsIndia ’s tax laws affecting NGOs are similar to the tax laws of other Commonwealth nations. These laws may have some impact on U.S. grantmakers, and thus are summarized here.India provides for exemption from corporate income taxes of the income of certain NGOs carrying out specific types of activities, with unrelated business income being subject to tax under certain circumstances.India also subjects certain sales of goods and services to VAT, with a fairly broad range of exempt activities. The rates range from 4 percent to 12 percent, with most goods and services taxed at 8 percent.The income tax law and the corporate tax law provide tax benefits for donors, and these may be relevant to an American corporation doing business in India in deciding whether to engage in direct corporate grantmaking in India. The existence of a double taxation treaty between India and the United States may also affect gift planning decisions of U.S. corporate grantmakers doing business in India.Finally, not-for-profit organizations involved in relief work and in the distribution of relief supplies to the needy are 100% exempt from Indian customs duty on the import of items such as food, medicine, clothing and blankets. Other exemptions may also be available.II. Applicable LawsConstitution of India Articles 19(1)(c) and 30;Income Tax Act, 1961;Public Trusts Acts of various states;Societies Registration Act, 1860;Indian Companies Act, 2013, section8;Foreign Contribution (Regulation) Act, 1976;Maharashtra Value AddedIII. Relevant Legal FormsThe right of all citizens to form associations or unions is guaranteed by the Constitution of India, Article 19(1)(c).There are three pertinent legal forms of not-for-profit entities under Indian law: trusts, societies, and section 8 companies (as well as cooperatives and trade unions, which, as mutual benefit organizations, are not discussed in this note). Many state and central government agencies have regulatory authority over these not-for-profit entities. For example, all not-for-profit organizations are required to file annual tax returns and audited account statements with various agencies. At the state level, these agencies include the Charity Commissioner (for trusts), the Registrar of Societies (referred to in some states by different titles, including the Registrar of Joint Stock Companies), and the Registrar of Companies (for section 25 companies). At the national or federal level, the regulatory bodies include the income tax department and Ministry of Home Affairs (only for not-for-profit organizations receiving foreign contributions).1. TrustsPublic charitable trusts, as distinguished from private trusts, are designed to benefit members of an uncertain and fluctuating class. In determining whether a trust is public or private, the key question is whether the class to be benefited constitutes a substantial segment of the public. There is no central law governing public charitable trusts, although most states have "Public Trusts Acts." Typically, a public charitable trust must register with the office of the Charity Commissioner having jurisdiction over the trust (generally the Charity Commissioner of the state in which the trustees register the trust) in order to be eligible to apply for tax-exemption.In general, trusts may register for one or more of the following purposes:Relief of Poverty or Distress;Education;Medical Relief;Provision for facilities for recreation or other leisure -time occupation (including assistance for such provision), if the facilities are provided in the interest of social welfare and public benefit; andThe advancement of any other object of general public utility, excluding purposes which relate exclusively to religious teaching or worship.At least two trustees are required to register a public charitable trust. In general, Indian citizens serve as trustees, although there is no prohibition against non-natural legal persons or foreigners serving in this capacity.Legal title of the property of a public charitable trust vests in the trustees. Trustees of a public charitable trust may not, however, in any way use trust property or their position for their own interest or private advantage. Trustees may not enter into agreements in which they may have a personal interest that conflicts or may possibly conflict with the interests of the beneficiaries of the trust (whose interests the trustees are bound to protect). Trustees may not delegate any of their duties, functions or powers to a co-trustee or any other person, except that trustees may delegate ministerial acts. In essence, trustees may not delegate authority with respect to duties requiring the exercise of discretion.Trustees of religious or charitable trusts are charged with discharging their duties with the degree of care that an ordinarily prudent person would exercise with respect to his personal property. This is a slight variant on the duty of care applicable in many U.S. jurisdictions, which requires directors and officers to act with the degree of diligence, care and skill that ordinarily prudent persons would exercise under similar circumstances in like positions (as opposed to in the management of their personal affairs). Public charitable trusts are highly regulated. For instance, in many states, purchases or sales of property by a trust must be approved in advance by the Charity Commissioner.Indian public charitable trusts are generally irrevocable. If a trust becomes inactive due to the negligence of its trustees, the Charity Commissioner may take steps to revive the trust. Furthermore, if it becomes too difficult to carry out the objects of a trust, the doctrine of cy pres, meaning "as near as possible," may be applied to change the objects of the trust. Thus, it appears that grantors can feel fairly secure that the charitable nature of a trust will be honored, even if the original, specific purposes of the trust cannot be carried out.2. SocietiesSocieties are governed by the Societies Registration Act 1860, which is an all-India Act. Many states, however, have variants on the Act.Societies are similar in character to trusts, although there a few essential differences. While only two individuals are required to form a trust, a minimum of seven individuals are required to form a society. The applicants must register the society with the state Registrar of Societies having jurisdiction in order to be eligible to apply for tax-exempt status. A registration application includes the society's memorandum of association and rules and regulations. In general, Indian citizens serve as members of the managing committee or governing council of societies, although there is no prohibition in the Societies Registration Act against non-natural legal persons or foreigners serving in this capacity.According to section 20 of the Act, the types of societies that may be registered under the Act include, but are not limited to, the following:Charitable societies;Societies established for the promotion of science, literature, or the fine arts,For education; andPublic art museums and galleries, and certain other types of museums.The governance of societies also differs from that of trusts; societies are usually managed by a governing council or managing committee, whereas trusts are governed by their trustees.Individuals or institutions or both may be members of a society. The general body of members delegates the management of day-to-day affairs to the managing committee, which is usually elected by the membership. Members of the general body of the society have voting rights and can demand the submission of accounts and the annual report of the society for inspection. Members of the managing committee may hold office for such period of time as may be specified under the bylaws of the society.Societies, unlike trusts, must file annually, with the Register of Societies, a list of the names, addresses and occupations of their managing committee members. Furthermore, in a society, all property is held in the name of the society, whereas all of the property of a trust legally vests in the trustees.Unlike trusts, societies may be dissolved. Dissolution must be approved by at least three-fifths of the society's members. Upon dissolution, and after settlement of all debts and liabilities, the funds and property of the society may not be distributed among the members of the society. Rather, the remaining funds and property must be given or transferred to some other society, preferably one with similar objects as the dissolved entity.3. CompaniesThe Indian Companies Act, 2013, which principally governs for-profit entities, permits certain companies to obtain not-for-profit status as "section 8 companies." A section 8 company may be formed for "promoting commerce, art, science, religion, charity or any other useful object." A section 8 company must apply its profits, if any, or other income to the promotion of its objects, and may not pay a dividend to its members. At least three individuals are required to form a section 8 company. The founders or promoters of a section 8 company must submit application materials to the Regional Director of the Company Law Board. The application must include copies of the memorandum and articles of association of the proposed company, as well as a number of other documents, including a statement of assets and a brief description of the work proposed to be done upon registration.The internal governance of a section 8 company is similar to that of a society. It generally has members and is governed by directors or a managing committee or a governing council elected by its members.Like a society (but unlike a trust), a section 8 company may be dissolved. Upon dissolution and after settlement of all debts and liabilities, the funds and property of the company may not be distributed among the members of the company. Rather, the remaining funds and property must be given or transferred to some other section 8 company, preferably one having similar objects as the dissolved entity.Public Benefit StatusTo be eligible for tax-exemption under the Income Tax Act, 1961, a not-for-profit entity must be organized for religious or charitable purposes. Charitable purposes include "relief of the poor, education, medical relief and the advancement of any other object of general public utility."Public charitable trusts, by definition, must be created for the benefit of the public. Societies likewise may be registered for charitable purposes. Section 8 companies are formed for the limited purposes of "promoting commerce, art, science, religion, charity or any other useful object."IV. Specific Questions Regarding Local LawThe following discussion addresses the extent to which Indian not-for-profit entities satisfy the requirements for a charitable equivalency determination under section 501(c)(3) of the U.S. Internal Revenue Code of 1986, as amended (hereinafter the "Code"). The discussion is limited to the minimum requirements under Indian law; the governing documents of charitable entities may of course choose to include further provisions, which may satisfy the requirements of an equivalency determination. U.S. private foundation donors should, therefore, also review a potential grantee's governing documents for provisions relevant to an equivalency determination.A. InurementPublic charitable trusts must benefit a large class of beneficiaries and must be for the public benefit. Moreover, trustees of public charitable trusts may not engage in self-dealing. Despite the clear charitable intent of a public charitable trust, absent a provision in the trust deed specifically prohibiting private inurement, it is unclear whether public charitable trusts satisfy the prohibition on private inurement in Code section 501(c)(3).The Societies Registration Act 1860 does not prohibit the inurement of any earnings of the society to any private shareholder or individual.The Indian Companies Act, 2013, section 8 specifically provides that no profits, if any, or other income may be distributed by way of dividends to its members.B. Proprietary InterestWhether an individual may have a proprietary interest in a not-for-profit entity relates to the issue of inurement. Trustees of a public charitable trust hold trust assets on behalf of the trust. Thus, although trustees have legal title to the trust's assets, they hold these assets for the beneficiaries of the trust, not for themselves. Members of the managing committee or governing council of a society or section 8 company hold the assets of a society or section 8 company.C. DissolutionIndian public charitable trusts are generally irrevocable. If a trust becomes inactive due to the negligence of its trustees, the Charity Commissioner may take steps to revive the trust. Furthermore, if it becomes too difficult to carry out the objects of a trust, the doctrine of cy pres, meaning "as near as possible," may be applied to change the objects of the trust. Thus, it appears donors could feel fairly secure in the event the trust can no longer accomplish its initial purposes; the trust's purposes would be changed to another similar public charitable purpose, or in the unlikely event of a distribution or winding up of a trust due to changed circumstances, the trust assets would be used for similar charitable purposes.Unlike trusts, societies and section 8 companies may be dissolved. Upon dissolution and after settlement of all debts and liabilities, the funds and property of the society or company may not be distributed among the members. Instead, the remaining funds and property must be given or transferred to some other society or section 8 company, preferably one with similar objects.D. ActivitiesEconomic ActivitiesThere are no restrictions on Indian NPOs’ business/commercial/economic activities. However, the profits must be applied fully towards charitable objects. If this is not done, then the NPO will lose its income tax exemption and its income will be liable to tax at the maximum marginal rate (35.1%). Further the NPO must maintain separate books of account for the business/commercial/economic activities. [Income Tax Act, 1961 (seventh proviso to section 10(23C); section 11, subsection 4 and 4A)].Investment ActivitiesState and national laws limit the types of investments Indian not-for-profit organizations may make. For example, Indian not-for-profit organizations may not invest in shares of public or private limited companies. Furthermore, not-for-profit organizations registered in India may not invest abroad.E. Political ActivitiesNot-for-profit organizations in India may not engage in political campaign activities or legislative activities. Indian not-for-profit entities may "lobby" for non-political causes, however, provided that such activity promotes the "general public utility" and is incidental to the attainment of the charity's objects.F. DiscriminationArticle 30 of the Constitution of India gives all "minorities," whether based on religion or language, the right to establish and administer educational institutions of their choice. "Minority" is defined as those groups that wish to preserve stable ethnic, religious or linguistic traditions or characteristics markedly different from those of the rest of the population. Accordingly, special inquiry should be made when donors are considering providing grants to educational institutions.G. Control of OrganizationWith regard to charities in general, trustees are expected to be independent. It is, however, ordinarily possible for another legal person to influence the selection of directors, officers, or trustees – for example, by making a donation contingent on the donor's right to appoint a member of the board.A for-profit company that creates a public charitable trust can exert more direct control. The for-profit company could, in the process of founding the public charitable trust, reserve the authority to appoint and remove trustees and to influence major policy decisions. This is typical of a form of public charitable trust known as a "corporate foundation," which is essentially controlled by its for-profit founder, or "settlor."In the case of a Section 8 company or a society, members always have the right to remove directors and thus to influence policy. These members can include for-profit entities.Therefore, it is possible that an Indian charity may be controlled, perhaps indirectly, by a for-profit entity (which will lead to additional IRS scrutiny) or by an American grantor charity (which requires that the charity specifically so provide in the affidavit).V. Tax LawsA. Tax Exemptions1. General SchemeThe Income Tax Act, 1961, which is a national all-India Act, governs tax exemption of not-for-profit entities. Organizations may qualify for tax-exempt status if the following conditions are met:The organization must be organized for religious or charitable purposes;The organization must spend 85% of its income in any financial year (April 1st to March 31st) on the objects of the organization. The organization has until 12 months following the end of the financial year to comply with this requirement. Surplus income may be accumulated for specific projects for a period ranging from 1 to 5 years;The funds of the organization must be deposited as specified in section 11(5) of the Income Tax Act;No part of the income or property of the organization may be used or applied directly or indirectly for the benefit of the founder, trustee, relative of the founder or trustee or a person who has contributed in excess of Rs. 50,000 to the organization in a financial year;The organization must timely file its annual income return; andThe income must be applied or accumulated in India. However, trust income may be applied outside India to promote international causes in which India has an interest, without being subject to income tax.2. Corpus DonationsCorpus donations or donations to endowment are capital contributions and should not be included to compute the total income of the organization.3. Business IncomeUnder amendments to Section 11(4A) of the Income Tax Act 1961, a not-for-profit organization is not taxed on income from a business that it operates that is incidental to the attainment of the objects of the not-for-profit organization, provided the entity maintains separate books and accounts with respect to the business. Furthermore, certain activities resulting in profit, such as renting out auditoriums, are not treated as income from a business.4. Disqualification from ExemptionThe following groups are ineligible for tax exemption: all private religious trusts; and charitable trusts or organizations created after April 1, 1962, and established for the benefit of any particular religious community or caste. But note that a trust or organization established for the benefit of "Scheduled Castes, backward classes, Scheduled Tribes or women and children" is an exception; such a trust or organization is not disqualified, and its income is exempt from taxation.B. Value Added TaxIndia subjects certain sales of goods and services to VAT, with a fairly broad range of exempt activities. The rates range from 4 percent to 12 percent, with most goods and services taxed at 8 percent.An entity (including a public charitable trust) is liable under the VAT Act if its sales/purchase turnover in the previous year exceeded Rs.500,000. The threshold is lower, Rs.100,000, for importers.Several other tax laws have now merged into VAT, including Sales Tax Act, Motor Spirit Taxation Act, Purchase Tax on Sugarcane Act, and Transfer of Right to Use Act.C. Tax Deduction for DonorsThe Income Tax Act, section 80G, sets forth the types of donations that are tax-deductible. The Act permits donors to deduct contributions to trusts, societies and section 8 companies. Many institutions listed under 80G are government-related; donors are entitled to a 100% deduction for donations to some of these government funds. Donors are generally entitled to a 50% deduction for donations to non-governmental charities. Total deductions taken may not exceed 10% of the donor's total gross income.The following are examples of governmental charities listed in section 80G, contributions to which entitle the donor to a 100% deduction: the Prime Minister's National Relief Fund; the Prime Minister's Armenia Earthquake Relief Fund; the Africa (Public Contributions – India) Fund; and the National Foundation for Communal Harmony.As to those entities not specifically enumerated in section 80G, donors may deduct 50% of their contributions to such organizations, provided the following conditions are met:the institution or fund was created for charitable purposes in India;the institution or fund is tax-exempt;the institution's governing documents do not permit the use of income or assets for any purpose other than a charitable purpose;the institution or fund is not expressed to be for the benefit of any particular religious community or caste; andthe institution or fund maintains regular accounts of its receipts and expenditure.Note that donations to institutions or funds "for the benefit of any particular religious community or caste" are not tax-deductible. A not-for-profit organization created exclusively for the benefit of a particular religious community or caste may, however, create a separate fund for the benefit of "Scheduled castes, backward classes, Scheduled Tribes or women and children." Donations to these funds may qualify for deduction under section 80G, even though the organization, as a whole, may be for the exclusive benefit of only a particular religious community or caste. The organization must maintain a separate account of the monies received and disbursed through such a fund.In-kind donations are not tax-deductible under Section 80G. Receipts issued to donors by not-for-profit organizations must bear the number and date of the 80G certificate and indicate the period for which the certificate is valid.The Income Tax Act contains a number of other provisions permitting donors to deduct contributions. Under section 35AC of the Act, donors may deduct 100% of contributions to various projects, including 1) construction and maintenance of drinking water projects in rural areas and in urban slums; 2) construction of dwelling units for the economically disadvantaged; and 3) construction of school buildings, primarily for economically disadvantaged children. Furthermore, under section 35CCA of the Act, donors may deduct 100% of their contributions to associations and institutions carrying out rural development programs and, under Section 35CCB of the Act, 100% of their donations to associations and institutions carrying out programs of conservation of natural resources. A weighted deduction of 125% is also allowed for contributions to organizations approved under section 35(1)(ii) (a scientific research institute or a university, college or other institution) specifically for "scientific research," and for contributions made under section 35(1)(iii) specifically for "research in social science or statistical research."D. Reporting Foreign ContributionsUnder the Foreign Contribution (Regulation) Act, (FCRA), all not-for-profit organizations in India (e.g., public charitable trusts, societies and section 8 companies) wishing to accept foreign contributions must a) register with the Central Government; and b) agree to accept contributions through designated banks. Furthermore, not-for-profit entities must report to the Central Government regarding foreign contributions received, within 30 days of their receipt, and must file annual reports with the Home Ministry. The entity must report the amount of the foreign contribution, its source, the manner in which it was received, the purpose for which it was intended, and the manner in which it was used. Foreign contributions include currency, securities, and articles, except personal gifts under Rs. 1,000 (approximately $20). Funds collected by an Indian citizen in a foreign country on behalf of a not-for-profit entity registered in India are considered foreign contributions. Moreover, funds received in India, in Indian currency, if from a foreign source, are considered foreign contributions.According to FCRA guidelines if 50% or more of the “office bearers” (not members of the board of management) of a trust/society or section 8 Company change, the organization must apply to the Home Ministry for approving the change. This approval could take as long as three to four months.However, in the interim period, the FC(R)A registration granted to the organization would stand “suspended”.FC(R)A guidelines require that an organization allowed to receive funds from a foreign source, may provide funds from its FC(R)A account to another organization, only if the other organization also has clearance from the Home Ministry to receive funds from a foreign source.If the foreign donor agency specifies in writing that the whole or part of the grant may be taken to “corpus”, the recipient organization may do so. Such corpus fund may be invested in an approved security.The “interest” or “dividend” generated should be accounted for as amount received by way of interest on deposit drawn out of funds received from a foreign source.In other words, even the interest/dividend received in India in Indian rupees must be disclosed in the Return Form FC-3.E. Customs DutyNot-for-profit organizations involved in relief work and in the distribution of relief supplies to the needy are 100% exempt from customs duty on the import of items such as food, medicine, clothing and blankets. Moreover, other exemptions may be available, such as an exemption from customs duty for scientific/technical equipment and components intended for research institutes. Donors should investigate whether an exemption from customs duty is available before shipping articles to not-for-profit entities in India.F. Double Tax TreatyIndia and the United States signed a double-tax treaty on September 12, 1989. The treaty does not address issues related to charitable giving or not-for-profit entities.Hope you find solution from this Details….Regards,AJ

Yes and tremendously so.As cycling does not consume any form of fuel, it is the vehicle of choice for many poor and not well-to-do people so to speak although obtaining one may prove to be problematic for many due to the pricing unless a second-hand dealer or a relative may come in to assist. Quite a few of these bicycles are also obtained through theft unfortunately.For the middle-to-upper class, we tend to place a huge emphasis on sports, recreation and outdoor activity so it is not uncommon for one-in-two to one-in-three to own a bicycle or two for such purposes. BMX's and mountain bikes are the usual choice due to the popularity of stunt riding, off-road applications, general ruggedness and perceived durability.The sport of cycling is well-established with a plethora of organizations, mechanics and dealers dedicated to seeing to this. One body, Cycling SA, is responsible to organizing all the events and regulating the sport with its roster and timetables running into the hundreds across different locations along with the usual registration of any prospective and professional members seen to.Our major cities still has infrastructure aplenty for the bikers in many parts but are usually only to be found in the middle-to-upper class and commercial districts, more the former than the latter. Major work still has to be done to make our towns and cities completely bike-friendly due to our poor regulation of our roadworks and traffic so we tend to either bike in designated areas or we stick to our neighbourhoods whenever we can.Just a word of warning. Our racial disparities still plays out in this activity with our professional events and sporting applications still overwhelmingly white dominated while the blacks has to do with the more practical applications such as transportation. While this gap has largely diminished in the middle and upper classes with more and more blacks getting involved in the sport with the other social divisions becoming blurred, we still have a long way to go.Here is an example of how our main regulating cycling body operates:Membership