Societies & Trust Compliance
Running a non-profit or research institution means answering to the Income Tax Department, MCA, NITI Aayog, and the Ministry of Home Affairs at the same time. We handle the registrations, audits, and donor filings so you can focus on your programmes.
What is included
Complete formation, tax-exemption registration, statutory audit, CSR eligibility, and foreign contribution compliance for charitable institutions.
1. Trust, Society & Section 8 Company formation
Drafting of the Trust Deed (for Sub-Registrar registration), Memorandum of Association and Rules & Regulations under the Societies Registration Act, 1860, or incorporation of a Section 8 non-profit company with MCA license, PAN, TAN, and NGO Darpan registration.
2. Section 12AB & 80G registration and renewals
Filing of Form 10A for provisional registration and Form 10AB for regular 5-year registration or conversion under Sections 12AB and 80G of the Income Tax Act, including preparation of activity notes, financial statements, and responses to Commissioner (Exemptions) queries.
3. Annual NGO audit (Form 10B / 10BB) & ITR-7 filing
Verification of corpus donations, 85% income application rules, Section 11(2) accumulation statements (Form 10), specified-person transactions under Section 13, issuance of the audit report in Form 10B or Form 10BB, and e-filing of ITR-7.
4. Form 10BD donor reporting & Form CSR-1 registration
Reconciliation of donor PAN/ID registers, filing of annual donation statement Form 10BD (before 31 May), generation of Form 10BE certificates for donors, and MCA Form CSR-1 registration so your organisation can receive corporate CSR grants.
5. FCRA registration, prior permission & FC-4 returns
Eligibility assessment, application for FCRA Prior Permission (Form FC-3B) or Regular Registration (Form FC-3A), 5-year renewal applications (Form FC-3C), designated SBI Sansad Marg account compliance, and annual Form FC-4 return filing.
Documents usually required.
Key documents needed to register a new non-profit or apply for 12AB, 80G, CSR-1, and annual audit.
For Trust / Society / Section 8 Formation
- PAN card and identity/address proof (Passport, Voter ID, or Driving Licence) of all settlers, trustees, or governing body members
- Passport-size photographs and contact details (email and mobile) of all founding members
- Registered office address proof: electricity/water bill + rent agreement and NOC from the property owner
- Brief note on charitable objects (education, healthcare, disaster relief, environment, or research)
For 12AB, 80G & CSR-1 Registrations
- Certified copy of Trust Deed, Society Registration Certificate & MOA, or Section 8 Incorporation Certificate
- PAN card of the Trust, Society, or Section 8 Company and NGO Darpan ID (if available)
- Audited financial statements and ITR acknowledgments for the last 3 years (or since inception for newer entities)
- Detailed note on charitable activities conducted along with bills, photographs, and beneficiary reports
For Form 10BD Donor Statement
- Complete register of donations received during the financial year reconciled with bank statements
- Donor name, complete address, donation type (Corpus vs. Specific Grant vs. Others), and mode of receipt
- Valid government ID number of each donor (PAN, Passport, Voter ID, Driving Licence, or Ration Card)
- Copy of valid Section 80G approval order (Form 10AC / 10AD)
For Annual Audit (Form 10B / 10BB) & FCRA
- Books of accounts, receipts & payments account, income & expenditure account, and balance sheet
- Sanction letters and utilisation records for institutional CSR grants and government grants
- List of trustees/members and related parties under Section 13(3) with details of any payments made to them
- For FCRA: Designated SBI FCRA bank statement, FCRA utilisation bank statements, and foreign donor wise receipts
How we manage NGO & trust engagements.
Clear documentation from deed drafting to tax exemption orders and annual audit.
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Structure & objects review
We review your planned activities and funding sources to pick the right vehicle and draft compliant charitable clauses.
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Registration & DARPAN
We complete Trust/Society/Section 8 registration, obtain PAN/TAN, and set up NGO Darpan and Form CSR-1.
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12AB & 80G filings
We prepare Form 10A / 10AB applications with activity evidence and handle all departmental queries until approval.
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Annual compliance calendar
We track and file Form 10BD (May), Form 10B/10BB audit (September), ITR-7 (October), and FC-4 (December).
Common questions
What is the difference between Section 12AB and Section 80G registration?
Registration under Section 12AB exempts the charitable trust, society, or Section 8 company's own surplus income from income tax (subject to applying 85% of income to charitable objects). Registration under Section 80G allows your donors to claim an income tax deduction (typically 50%) on the donations they make to your organisation. Most charitable institutions need both.
What is Form 10BD and what happens if an NGO misses the deadline?
Every 80G-registered organisation must file an annual statement of donations received in Form 10BD by 31 May following the financial year, and issue Form 10BE certificates to donors. Missing the deadline attracts a mandatory fee of ₹200 per day under Section 234G, and donors cannot claim their 80G deduction until Form 10BD is filed.
Should we register as a Charitable Trust, a Society, or a Section 8 Company?
A Trust is the fastest to form with a minimum of two trustees and suits family foundations or focused charitable initiatives. A Society requires at least seven members (eight from different states for an all-India society) and has a democratic governing body. A Section 8 Company is incorporated under the MCA and carries the highest governance credibility with institutional CSR funders and international grantmakers.
When is Form 10B vs. Form 10BB audit report applicable?
Form 10B applies to larger charitable institutions—where total income exceeds ₹5 crore during the year, or where the organisation has received any foreign contribution, or applied any part of its income outside India. Form 10BB applies to all other charitable trusts and institutions requiring audit.
Related tools & checkers
Check annual compliance requirements or upcoming statutory dates:
Other practice areas
Setting up a trust, society, or applying for 12AB/80G?
A first call is free and carries no obligation. You will speak directly with CA Shivam Bhaskar and receive a reply within one business day.