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Filing of Form FC-4 by 31st December

The New ITR-7 Form,Part B-TI requires reporting of the amount accumulated or set-aside for specified purposes ...

The due date for furnishing of “Return of Income” in “Form ITR-7” for A. Y. 2024-25 i ...

The application for changes in Board Members in Form FC-6E can now be filed at FCRA portal even if the previo ...

The New ITR-7 Form mandates furnishing Acknowledgment No. of Audit Report & UDIN from A. Y. 2024-25.

Organizations who have submitted wrong Form 10B/ 10BB on or before 31st October 2023 for AY 2023-24 can submi ...

Specific details of Bank A/c for Tax Refund is not required in New ITR-7 from AY 2024-25

The Finance (No. 2) Act, 2024 empowers the PCIT/ CIT to condone delays in filing applications and treat such ...

The Finance (No. 2) Act, 2024 has inserted a new section 12AC regarding merger of Charitable Trusts or Instit ...

The Finance (No. 2) Bill 2024 has proposed that application under 10(23C) shall not be considered after 1st O ...

The Finance (No.2) Bill 2024 has proposed the merging of  two parallel tax exemption regimes for ch ...

The New ITR-7 Form extends “Schedule IE-1” to entities that were otherwise exempt from submitting ...

The New ITR-7 Form addresses the reporting of the exempted portion of Anonymous Donations from A. Y. 2024-25< ...

The New ITR-7 Form requires reporting of the amount invested or deposited back to Corpus & repayment of L ...

The New ITR-7 Form requires reporting of the amount invested or deposited back to Corpus & repayment of L ...

The Due Date for Statement of Donation (10BD) & Certificate of Donation (10BE) for the FY 2023-24 is 31st May, 20 ...

As per CBDT circular no. 7 of 2024, the filing of Form 10AB has been extended till 30-Jun-2024

As per CBDT circular no. 7 of 2024, the filing of Form 10A has been extended till 30-Jun-2024

Any activity carried out by the Trust which is not as per the conditions, subject to which it was registered, ...

The New ITR-7 Form is required to furnish LEI No. & its validity from A. Y. 2024-25, if refund claim is I ...

Organizations who have submitted wrong Form 10B/ 10BB on or before 31st October 2023 can submit Revised Form ...

Any part of its income applied by Trust for the benefit of any particular Religious Community or Caste is con ...

Any part of Trust income applied for Private Religious Purposes is considered as Specified Violation.

Non-maintenance of separate books o ...

Principal Commissioner or Commissio ...

Funds accumulated for specific purp ...

The last date for filing An ...

Inter-charity donations cannot be made from accumulated funds

Corpus Donation given by one instit ...

Any Cash payment above Rs.10,000 or any payment made in violation of TDS provisions is subject to disallowanc ...

Form 10B requires the details of all the Authors/ Founders/ Settlors/ Trustees/ Members of Societies/ Members ...

Keeping books of Account other than registered address, then you need to inform Assessing Officer within 7 da ...

The details of movable and immovabl ...

Which Form is to be filed under Aud ...

Income applied on Activities outside India ...

Provisional Registration / Approval shall be effective from the Assessment Year relevant to the Previous Year ...

As per the CBDT Circular No. 6 of 2023 dated 24th May 2023, the due date of Filing of Form ...

FCRA department has launched Hel ...

Organizations who failed to apply from Provisional to Regular registration in Form 10AB u/s 12AA & 10(23C ...

Organizations who did not apply for registration/ approval in Form 10A u/s 12AA, 10(23C), & 80G can apply ...

The Time Line for Statement of Donation (10BD) & Certificate of Donation (10BE) for the FY ...

As per t ...

As per the Finance Bill 2023, Provisional Registration u/s 12AB is no longer required, once charitable activi ...

As per the Finance Bill 2023,

As per the Finance Bill 2023,

As per t ...

The Finance Bill 2023 proposed  ...

The Finance Bill 2023 proposed that ...

The Finance Bill 2023 proposed that ...

The Central Government has specifie ...

The Central Government has specified the compounding limit for not-maintaining the account & records of F ...

As per the MHA ...

The Central Government has specifie ...

The Central Government has specifie ...

The Central Government has specifie ...

The Central Government has specified the penalty for exceeding administrative expenses beyond 20% of FC recei ...

Other documents to be kept and main ...

Books of account to be kept and mai ...

Application for revision of Order u ...

Time line for filing Form FC-6A, 6B ...

Form FC-6D can be filed by an assoc ...

Any person receiving foreign contri ...

FCRA registered entities need not require to display the quarterly receipts of FC donation on the website

The application for registration or approval in Form 10AB has been extended up to 30th September, 2022

The Finance Act, 2022 has outlined ...

The Finance Act, 2022 has outlined specified violations for cancellation of 12A registration, if separate boo ...

The Finance Act, 2022 has outlined specified violations for cancellation of 12A registration, if any part of ...

The last date for filing Form 10BD ...

The renewal application for 12A and 80G registration cannot be file ...

The Finance Act, 2022 has inserted new section where income tax will be charged to 30%

The Finance Bill 2022 proposes that 12A may be cancelled, if the Income is applied for purpose ...

The Finance Bill 2022 proposes new conditions for Organizations registered u/s 10(23C)

The Finance Bill 2022 proposes cash basis of accounting

The Finance Bill 2022 has proposed new section where income tax will be charged to 30%

Income accumulated u/s 11(2) needs to be invested or deposited as per section 11(2)(b)

Filing of Income Tax Returns & Audit Report in Form 10B for AY 2021 22 is Extended

85% of total Income needs to be applied for Charitable or Religious purposes during the year

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