NGO/Trust Compliance.
Charitable trusts, societies and section 8 companies keep their tax exemption only if they stay registered and report correctly. From 1 April 2026 the Income-tax Act, 2025 governs them as registered non-profit organisations under sections 332 to 355, replacing the 12A, 12AB, 10(23C) and 80G framework. We run that annual cycle, along with FCRA and CSR compliance where relevant.
Annual compliance typically runs over six to eight weeks after the year closes, driven by audit completion and donor data. New registrations and renewals depend on processing by the income-tax department, which may raise queries before passing its order in Form 107.
A partner — a chartered accountant or company secretary — from the first call to sign-off.
Based on your situation, and fixed in writing before any work starts.
Is this for you?
- Public charitable trusts, societies and section 8 companies
- Organisations receiving foreign contributions under FCRA
- NGOs implementing CSR projects funded by companies
- Newly formed non-profits seeking registration and donor-deduction approval
What you receive at the end.
- 01Registration and renewal tracker across income-tax, FCRA and CSR-1
- 02Fund-wise books of account and application-of-income working
- 03Form 112 audit coordination and annual income-tax return
- 04Form 113 statement and Form 114 donor certificates
- 05FCRA FC-4 annual return and CSR utilisation reports
NGO/Trust Compliance, step by step.
Annual compliance typically runs over six to eight weeks after the year closes, driven by audit completion and donor data. New registrations and renewals depend on processing by the income-tax department, which may raise queries before passing its order in Form 107.
- 1
Registration status review
We check whether your registration under section 332 (formerly 12A/12AB or 10(23C)) and approval under section 354 (formerly 80G) are provisional or regular and when they fall due for renewal; applications are made in Form 105.
- 2
Fund accounting
We keep accounts that separate corpus, restricted and general funds, and track the application and accumulation of income for your objects.
- 3
Audit and return
We coordinate the audit report in Form 112 under section 348 (formerly Forms 10B and 10BB) and prepare the annual income-tax return.
- 4
Donor reporting
We file the statement of donations in Form 113 and issue donor certificates in Form 114, which replace Forms 10BD and 10BE.
- 5
FCRA and CSR
We keep the designated FCRA account at SBI's New Delhi Main Branch, utilisation accounts and the annual FC-4 return in order, and handle CSR-1 registration on the MCA portal and project-wise CSR utilisation reporting.
What we need from you.
Don't have everything yet? We send a short checklist after the first call and work with what you have.
- Trust deed, society memorandum or section 8 company documents
- Existing income-tax, FCRA and CSR-1 registration certificates
- Books of account and bank statements, including FCRA accounts
- Donor-wise receipt details with PAN or Aadhaar
- Project reports, grant agreements and utilisation statements
- List of trustees or governing body members and changes in the year
The fee depends on your situation. After a short call, the partner who will do the work tells you what's involved and gives you a fixed fee in writing — before any work begins.
- Government fees and statutory charges are billed at actuals.
- When you pay — upfront, in stages or on completion — is agreed in writing with the fee.
Questions about NGO/Trust Compliance.
Ready to discuss NGO/Trust Compliance?
30-minute confidential call — no proposal, no commitment. A partner will write back within one business day.