NGOs, trusts and CSR: CA certificates
Form 112 (formerly 10B/10BB), FC-4, CSR and grant utilisation certificates.
Certificates in this group
- Form 112 audit report for trusts
- FC-4 foreign contribution certificate
- CSR utilisation certificate
- Government grant utilisation certificate
- Fund utilisation certificate for a trust or institution
FC-4 foreign contribution certificate
The CA certificate filed with the FCRA annual return, project-wise from 1 Jan 2025.
- Who asks
- The Ministry of Home Affairs (FCRA)
- Typical turnaround
- 3–10 working days after complete documents
- Basis
- FCRA rules as amended in 2024 and 2025; project-wise reporting from 1 Jan 2025
- UDIN category
- Certificates: Certificates for Funds/ Grants utilisation under FERA/FEMA/Other Laws
Documents to keep ready (5)
- PAN and registration or incorporation documents of the entity
- FCRA registration
- FCRA account statements
- Project-wise receipts and utilisation
- Books of account and ledgers for the period covered
The CA confirms the final list when you start. No certificate is issued on provisional figures.
CSR utilisation certificate
Certifies that CSR funds were spent for the approved purpose.
- Who asks
- The company that gave the CSR funds
- Typical turnaround
- 3–10 working days after complete documents
- Basis
- CSR Rules, Rule 4(5)
- UDIN category
- Certificates: Certificates for Funds/ Grants utilisation for NGOs
Documents to keep ready (4)
- PAN and registration or incorporation documents of the entity
- CSR agreement or sanction
- Ledger of the grant or project fund with supporting vouchers
- Bank statements for the period asked for
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Government grant utilisation certificate
Certifies the use of a government grant in the GFR format.
- Who asks
- Ministries and government departments
- Typical turnaround
- 3–10 working days after complete documents
- Basis
- GFR 12-A and 12-C
- UDIN category
- Certificates: Certificates for Funds/ Grants utilisation for Statutory Authority
Documents to keep ready (4)
- PAN and registration or incorporation documents of the entity
- Grant or project sanction letter with its utilisation conditions
- Ledger of the grant or project fund with supporting vouchers
- Bank statements for the period asked for
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Fund utilisation certificate for a trust or institution
Certifies how a charitable trust or institution used funds or grants received.
- Who asks
- Donors and grant makers
- Typical turnaround
- 3–10 working days after complete documents
- UDIN category
- Certificates: Certificates for Funds/ Grants utilisation Charitable Trust/Institution
Documents to keep ready (4)
- PAN and registration or incorporation documents of the entity
- Grant or project sanction letter with its utilisation conditions
- Ledger of the grant or project fund with supporting vouchers
- Bank statements for the period asked for
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Given as part of an audit or appointment
Form 112 audit report for trusts
By appointmentForm 112 (formerly 10B/10BB)
The audit report of a charitable or religious trust or institution claiming exemption.
- Who asks
- The Income-tax Department
- Typical turnaround
- 5–20 working days after complete documents
- Basis
- Income-tax Act 2025, Form 112 (Forms 10B and 10BB under the Income-tax Act 1961)
- UDIN category
- GST and Tax Audit
Documents to keep ready (4)
- PAN and registration or incorporation documents of the entity
- Registration under section 12A or 10(23C)
- Books of account and ledgers for the period covered
- Donor and grant records
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Common questions
Which certificates are in the ngos, trusts and csr group?
Form 112 audit report for trusts; FC-4 foreign contribution certificate; CSR utilisation certificate; Government grant utilisation certificate; Fund utilisation certificate for a trust or institution.
How long do these certificates take?
Typical turnaround after complete documents: 5–20 working days for audit reports; 3–10 working days for dgft, rera and valuation certificates. These are typical ranges, not statutory periods.
Who signs the certificate and how is it verified?
The Chartered Accountant signs with a Class-3 DSC and generates a UDIN on the ICAI UDIN portal. The bank or authority can verify the UDIN at udin.icai.org.
Which form numbers changed under the Income-tax Act 2025?
From 1 Apr 2026: Form 112 (formerly 10B/10BB).
Why are some certificates marked "By appointment"?
Form 112 audit report for trusts: these are given as part of an audit or appointment, so they start with a conversation rather than an online request.