NGO Compliance in India

No. A Trust, Society and Section 8 Company have different base-law and authority requirements. Tax, FCRA, CSR, GST and TDS obligations depend on registrations and actual activities.

Audit applicability depends on the governing law, tax provisions, registration conditions, grant agreements, receipts and current thresholds. It should be tested from current facts rather than assumed.

ITR-7 commonly applies to persons required to furnish returns under specified charitable or religious provisions, but form selection and schedules should be confirmed for the entity and assessment year.

They serve different income-tax purposes. Broadly, 12AB concerns the organisation exemption framework, while 80G concerns eligible donor deductions. Separate validity and conditions must be tracked.

Where applicable, Form 10BD is the donation statement filed by the approved organisation and Form 10BE is the related donor certificate generated from accepted reporting data.

A registered association may still have a NIL annual reporting obligation under the current FCRA framework. Its current portal status and facts should be checked.

No. CSR-1 supports registration as an eligible implementing agency where conditions are met; it does not create an entitlement to corporate funding.

Changes to governing members, office, objects, bank accounts, key functionaries, registrations or foreign-contribution arrangements can trigger approvals or intimations.