80G & 12A Complainces
📋 Post-Registration Compliances: 12A & 80G
Once your NGO is registered under 12A and 80G, it’s essential to follow certain annual compliances to retain the benefits and stay legally sound.
🧾 Maintain Proper Accounts
Maintain transparent books of accounts including donation receipts, expenses, and utilization.
📂 Get Annual Audit Done
If your NGO’s total income exceeds ₹2.5 lakhs, it must be audited by a Chartered Accountant.
📝 File Form 10B / 10BB
Submit the audit report online along with the Income Tax Return:
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Form 10B: General audit report for 12A
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Form 10BB: For NGOs with special conditions (e.g., foreign contribution)
📊 Submit Form 10BD
Mandatory for 80G-approved entities. This is a declaration of donors and donation details.
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Due Date: 31st May of the following financial year
📄 Issue Form 10BE
Generate and issue Form 10BE to each donor—it allows them to claim tax deductions.
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Can be downloaded after Form 10BD is filed
🔄 Renewal Reminder
Both 12A and 80G registrations are valid for 5 years. Renewal must be done before expiry via Form 10AB.
📈 85% Utilization Rule
Ensure that at least 85% of income is applied towards the charitable objectives in India every year.
📅 Compliance Calendar at a Glance
|
Compliance
|
Form / Requirement
|
Applicability
|
Due Date
|
|---|---|---|---|
|
Maintain Books of Account
|
-
|
All Registered NGOs
|
Ongoing
|
|
Audit of Accounts
|
-
|
Income > ₹2.5 lakhs
|
30th Sept
|
|
Audit Report Filing
|
Form 10B / 10BB
|
Registered under 12A
|
With ITR
|
|
Donor Declaration
|
Form 10BD
|
Registered under 80G
|
31st May
|
|
Donor Certificate
|
Form 10BE
|
Registered under 80G
|
31st May
|
|
Renewal of Registration
|
Form 10AB
|
12A & 80G (valid 5 yrs)
|
Before expiry
|
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