Society Annual Compliance and Tax Guide
Plan annual meetings, accounts, Registrar returns, tax records and funding controls.
Plan annual meetings, accounts, Registrar returns, tax records and funding controls. Use the sections below to understand the practical decisions, records and compliance points before taking action.
Maintain a compliance calendar
Track general and committee meetings, elections, governing-body updates and returns required by the applicable Registrar.
Keep reliable books
Record receipts, grants, donations, spending, assets, liabilities, bank movements and restricted funds with supporting evidence.
Registration is not tax exemption
Charitable tax registration and donor deduction are separate applications with continuing conditions.
Evaluate funding registrations separately
Darpan, CSR-1 and FCRA serve different purposes and have separate eligibility.
Report governance changes
Changes in office bearers, office, objects, rules or bank authority may require resolutions and filings.
Use an annual evidence file
Retain the constitution, register, minutes, accounts, audit, tax, Registrar and grant records together.
Official References
Rules and portal requirements can change. Review the current official material relevant to the proposed company.
This article provides general information and is not a substitute for legal, tax or investment advice. Applicability should be reviewed for the proposed entity and current law.