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Income accumulated u/s 11(2) needs to be disclosed in Audit Report i.e. Form 10B

Expenditure on certain activities are not included as CSR Expenditure

Penalty for late filing of TDS returns

Renewal of existing 12A/80G registrations 

TDS is deducted on Cash Withdrawals

Registration under 12A and 80G is mandatory for CSR implementation

Organization need to follow Employee Provident fund provisions in certain cases

NGO can invest only in modes prescribed u/s 11(5) of the Act

TDS Certificate need to be issued to Assessee

TDS to be deposited on monthly basis

TDS returns need to be submitted on Quarterly basis

Payment to Specified Persons needs to be disclosed in Form 10B

Due Date to file form 10B is 30th September

Limit under section 10(23C) has been revised to 5 crore

Inter-charity Corpus donations would not be considered as application of Income

Filing of Belated ITRs can be done till 31st December of Assessment Year

Cash expenses above Rs. 10,000 are disallowed  

Cash donation above Rs. 2000 are not Tax deductible

Anonymous Donation is to be taxed at higher rates 

It is mandatory to submit MHA approval letter to SBI

Letter from existing bank needs to be uploaded for filing FC-6C

It is not mandatory to open another FCRA Account

Sale Proceeds from FC Assets

Eligibility for receiving CSR Funds

Statement of Donation

Certificate of Donation

DARPAN is mandatory for a certain category of Organisations

Separate 10A form to be filled for revalidation of 12AB/10(23C)/80G

Renewal of 12A/ 80G/10(23C)

FCRA Bank Account

NGOs can apply for CSR Grant