Free guides · Updated 2026

Indian NGO compliance, explained.

Every form your NGO must file, what triggers each one, common errors, and where deadlines actually fall. No jargon. Cite-able. Free.

Annual · Due 31 May

Form 10BD filing - the complete guide

The annual donor statement every 80G NGO must file by 31 May. Walkthrough, CSV format, common errors, link to 10BE.

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Issued after 10BD

Form 10BE certificate - what NGOs and donors need

The 80G certificate your donors need to claim deduction. Generated after 10BD. Sample template + distribution flow.

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Annual · Due 30 Jun

FCRA registration + FC-4 annual return

Foreign Contribution Regulation Act for Indian NGOs. FC-3C renewal, FC-4 annual return, 20%-admin cap, designated bank account.

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Required for CSR receipts

CSR-1 form filing - corporate-CSR-ready NGOs

MCA21 web-form for NGOs receiving corporate CSR funds. New 2025 amendment rules - only NGOs with valid 12A or 10(23C) qualify.

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One-time · Gateway

12A registration - the income-tax exemption gateway

Section 12A is the single registration that makes your NGO income-tax exempt. Section 12AB transition, Form 10A, provisional vs regular, common rejections.

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One-time · Unlocks donations

80G registration - donor tax deduction

50% vs 100% sub-clauses, documents required, Form 10A filing process, post-80G unlocks (10BD, AIS reconciliation), renewal cycles.

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Pre-FCRA · One-time

FCRA prior permission - first foreign donation

Before regular FCRA registration, NGOs without 3-year track record need prior permission. SBI Main Branch Delhi account, Form FC-3A, MHA scrutiny.

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5-year cycle · Critical deadline

FCRA renewal (FC-3C) - the 6-month deadline

FCRA registration is valid for 5 years. Renewal must be filed 6 months before expiry - no late grace. Form FC-3C process, 20% admin-cap audit, rejection reasons.

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Annual · Section 21

POSH Internal Committee - formation & annual return

Section 4 IC formation for NGOs with 10+ workers. Presiding Officer, external member, term, complaint log, Forms A-G, annual return under Section 21.

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Annual · Due 31 Oct

ITR-7 filing for charitable trusts

The annual income-tax return for 12A-registered trusts. Schedules HP, BP, CG, OS, LA, J, K, TR + Part B-TI. Form 10B audit when income > ₹5 Cr.

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Annual test

Section 11(1)(a) - the 85% utilisation rule

A 12A-registered trust must apply 85% of its income for charitable purposes. Income calculation, application definition, Form 10 5-year accumulation, common failures.

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One-time · Pre-requisite

NGO Darpan (NITI Aayog) registration

NGO Darpan ID is required for CSR-1, FCRA, govt grants. 3 office-bearer Aadhaar + OTP, 2-3 week processing, name-match rules.

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After 10BD · Donor-facing

80G AIS reconciliation - donor claim rejections

Why donors get 80G claims denied at AIS reconciliation, how Form 10BD timing matters, the donee-side correction process, how to avoid mismatches.

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Operational · 10BD-critical

10BD donor PAN missing - mid-cycle fix workflow

Last week of May and you don't have PAN for some donors who gave above ₹2,000. Legal options, outreach scripts, anonymous-donation treatment, prevention.

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FCRA · Trap to avoid

FCRA 20% administrative cap explained

What counts as administrative under Rule 5, what stays in the 80% programme bucket, audit triggers at FC-4, how to safely stay under.

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FCRA · Operational

FCRA designated bank account - SBI Main Branch, New Delhi

Every FCRA NGO must hold the designated account at SBI Main Branch, Delhi. Opening process, documents, two-account model, common errors.

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5-year cycle · Renewal

80G renewal under 12AB - the 5-year cycle

Section 12AB made 12A and 80G renewable every 5 years. Renewal timing window, Form 10AB process, common rejections, what happens during a lapse.

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CSR · Foundational

CSR-1 vs 80G - what corporates actually need

CSR-1 is MCA registration to receive corporate CSR funds. 80G is income-tax registration for donor deduction. Which you need, when, and how they interact.

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CSR · Activity mapping

Schedule VII CSR-eligible activities walkthrough

All 13 categories of CSR-eligible activities under the Companies Act, with practical examples and what does NOT qualify.

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Annual · Audit

Form 10B audit threshold - when it applies

Finance Act 2023 split Form 10B and 10BB. ₹5 cr threshold, foreign-contribution trigger, what auditors review, how to prep.

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Reference · Annual

Indian NGO compliance calendar FY 2026-27

Month-by-month deadlines: 10BD, 10BE, FC-4, FC-6, ITR-7, Form 10B, POSH return, CSR-2, TDS, GST. Plus cure paths for missed deadlines.

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Tax · Foundational

Indian NGO income tax - taxable vs exempt

What's taxable, what's exempt, Section 11 mechanics, anonymous donations under §115BBC, business income, capital gains, taxation rates.

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One-time · Foundational

Section 8 vs Trust vs Society - which to register as

Comparison of the three primary NGO legal forms: governance, compliance burden, funding access, conversion paths. Decision framework included.

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