Some of the important Acts governing the charity sector in India are discussed below: Public Trusts Acts

Some states (Maharashtra, Gujarat, Madhya Pradesh etc.) have formed their own Public Trusts Acts, which rimarily control the Public Trusts created in these states. Some of these states have also created a !harity !ommissioner, which o erates at state level. The states which do not have their own le"islation mostly rely on The #ndian Trusts Act, $%%&, which is a national act and rimarily deals with rivate trusts . The Registration of Societies Act, !"# ' #t is a central Act but modified versions o erate at state level( )*e"istrar of Societies+ at state level deals with the re"istered or"ani,ation. The $ompanies Act, %&" ' #t is a central Act and section &- deals with non rofit com anies. )*e"istrar of !om anies+ at state level deals with re"istered or"ani,ations under the Act. The Income Ta' Act, %" ' A central Act a licable uniformly to all states. #t "overns ta. e.em t status of charities as well as e.em tion available to donations to charities. The (oreign $ontribution )Regulation* Act, %+& *e"ulates recei t and s endin" of forei"n funds. Ministry of /ome Affairs handles re"istration under the Act.