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Charitable Trust & NGO Compliance — Form 10B / 10BB / 10BD

End-to-end compliance for charitable trusts and NGOs — audit under Form 10B/10BB, donation statements via Form 10BD, and 12AB/80G registration.

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STARTING FROM₹14,999
TYPICAL TIMELINE15 days
DOCS REQUIRED4 documents
APPLICABLE TOTrust, Society, Section8_company

Regulatory Framework

CHARITABLE TRUST & NGO COMPLIANCE — STATUTORY FRAMEWORK

1. AUDIT FORMS — FORM 10B AND FORM 10BB (Section 12A(b), Rule 17B)

Form 10B: Applicable where total income exceeds ₹5 crore before exemption under Section 11, or foreign contribution received, or income applied outside India. Form 10BB: All other trusts registered under Section 12AB or Section 10(23C). Both due 30 September of the assessment year.

2. FORM 10BD — STATEMENT OF DONATIONS (Section 80G(5)(viii), Rule 18AB)

Every institution registered under Section 80G must furnish Form 10BD by 31 May each year. Failure attracts ₹200 per day under Section 234G. Form 10BE (donation certificate) must be issued to each donor by 31 May.

3. REGISTRATION AND RENEWAL (Sections 12AB and 80G)

Finance Act 2020 replaced Section 12AA with Section 12AB effective 1 April 2021. Provisional registration (Form 10A) valid 3 years; regular registration valid 5 years, renewed via Form 10AB. CBDT Circular No. 6/2023 extended re-registration deadlines.

4. ACCUMULATION OF INCOME (Section 11(1)(a) and 11(2))

Up to 15% may be accumulated without conditions under Section 11(1)(a). Beyond 15%: Form 9A. Accumulation for specific purpose: Form 10 within the return due date.

5. FCRA COMPLIANCE

Trusts receiving foreign contributions must register under FCRA 2010. Annual return Form FC-6 to Ministry of Home Affairs by 31 December. Separate FCRA designated bank account mandatory. FCRA renewal every 5 years.

Overview

We handle the full annual compliance cycle for charitable trusts, societies, and Section 8 companies: statutory audit (Form 10B or 10BB), donation reporting (Form 10BD + Form 10BE certificates), income-tax return (ITR-7), and registration/renewal under Sections 12AB and 80G of the Income Tax Act, 1961.

How It Works

  1. 1

    Registration Status Review

    Review current registration under Section 12AB and 80G — confirm validity period, identify renewal deadlines, check FCRA registration if applicable.

    Government1 day
  2. 2

    Books of Account Compilation

    Compile receipts and payments account, income and expenditure account, balance sheet, and application of income schedule. Verify compliance with Section 13.

    Government3–5 days
  3. 3

    Statutory Audit & Form 10B / 10BB

    Conduct audit under Section 12A(b) read with Rule 17B. Prepare Form 10B or Form 10BB. File on Income Tax portal by 30 September.

    Government5–7 days
  4. 4

    Form 10BD & Form 10BE

    Compile donor-wise donation data (PAN, amount, mode). File Form 10BD by 31 May. Issue Form 10BE certificates to each donor under Rule 18AB.

    Government2 days
  5. 5

    ITR-7 Filing

    Prepare and file ITR-7 under Section 139(4A). Complete Schedule IE-1 through IE-4, Schedule D (corpus donations), Schedule AI (anonymous donations u/s 115BBC). Due: 31 October (audit) or 31 July (non-audit).

    Government2 days

Frequently Asked Questions

Which form — 10B or 10BB — does my trust need to file?
Form 10B is required if your trust had total income exceeding ₹5 crore before exemption, received any foreign contribution, or applied income outside India. In all other cases, Form 10BB is applicable. Both are filed by 30 September of the assessment year under Rule 17B of the Income Tax Rules, 1962.
What is Form 10BD and who must file it?
Form 10BD is a Statement of Donations that every institution registered under Section 80G must file by 31 May each year under Rule 18AB. Failure attracts ₹200 per day under Section 234G. Donors cannot claim 80G deduction without Form 10BE issued from this statement.
What is the difference between Section 12A, 12AA, and 12AB?
Section 12AB, introduced by Finance Act 2020 effective 1 April 2021, replaced Section 12AA entirely. All trusts registered under 12AA were required to re-register under 12AB. Provisional registration valid 3 years; regular registration valid 5 years, renewed via Form 10AB.
When must a trust renew its 80G and 12AB registrations?
Both 12AB and 80G approvals granted after April 2021 are valid for 5 years. Renewal applications via Form 10AB at least 6 months before expiry (Rule 17A). CBDT Circular No. 6/2023 extended deadlines for existing trusts.
What are the due dates for trust annual compliance?
Form 10BD + Form 10BE: 31 May; Form 10B or 10BB: 30 September; ITR-7: 31 October (audit) or 31 July (non-audit); FCRA annual return (Form FC-6): 31 December.
Can a Section 8 company claim exemption under Section 11?
Yes. A Section 8 company under the Companies Act, 2013 can apply for Section 12AB registration and claim exemption under Section 11, subject to all annual compliance requirements including Form 10B/10BB, Form 10BD, and ITR-7.
What happens if a trust violates Section 13?
Section 13 provides that if income or property benefits any specified person (author, trustee, relative, or contributor exceeding ₹50,000), the entire income becomes taxable at 30% under Section 115BBI and the trust loses Section 11 exemption for that year.
Does a trust need a separate audit for FCRA funds?
Yes. Under FCRA 2010, trusts must maintain separate accounts for foreign contributions and file Form FC-6 with the Ministry of Home Affairs by 31 December. This is separate from the income-tax audit (Form 10B) and ITR-7, though Form 10B includes a schedule for FCRA receipts.

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