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Home / NGO & Social Sector / NGO Annual Compliance
Last updated: 2 October 2026
Registration is the start. To keep tax exemption, 80G approval, FCRA registration and good standing with donors, an NGO has to maintain accounts, get them audited, file returns and statements on time, and renew registrations before they expire. We set up a compliance calendar and handle the filings, with audits by independent Chartered Accountants.
What an NGO must file depends on its legal form and registrations. A registered trust or society files its income tax return and audit report, keeps books of account, and applies income towards its objects within the time allowed. If it has 80G approval, it files an annual statement of donations received so donors can claim their deduction. Income tax registrations must be renewed before they expire, generally every five years.
A Section 8 company also has Companies Act obligations: board meetings, AGM, and annual ROC filings. A society files the annual list of its governing body with the Registrar, as its State law requires. An NGO with FCRA registration keeps foreign contributions in the designated FCRA account at State Bank of India, New Delhi Main Branch, and files the annual return in Form FC-4.
The Income-tax Act, 2025 applies from 1 April 2026, and the forms and section numbers for charitable organisations have changed. We map your existing registrations to the new framework as part of the compliance plan.
Based on the Income-tax Act, 2025, the Foreign Contribution (Regulation) Act, 2010, the Companies Act, 2013 and the applicable societies and trusts laws. Last updated: 27 September 2026.
Return, audit report and application of income
Annual statement of donations for donors' deduction
Generally every five years
Form FC-4 by 31 December
Designated account at SBI, New Delhi Main Branch
Board meetings, AGM, AOC-4 and MGT-7
Missing a filing can mean losing exemption for the year, donors losing their deduction, or FCRA registration being questioned.
Income tax, FCRA, ROC and Registrar deadlines in one place.
Books and documents are prepared for the independent auditor on time.
Expiry dates for income tax, 80G, FCRA and CSR registrations are monitored.
Related NGO services.
Tax exemption and donor deduction approval.
Registration to receive foreign contributions.
CSR-1 registration and CSR funding.
Tax treatment of charitable organisations.
More in this section: Society Registration in India · NGO Darpan Registration · Charitable Trust Registration in India
We review registrations, past filings and pending items.
A compliance calendar is prepared for the year.
Books are organised and shared with the independent auditor.
Income tax, 80G statement, FCRA and ROC or Registrar filings are made.
Applications for renewal are filed before expiry.
A summary of filings and any open items.
Good practice for NGOs:
Issue proper receipts for every donation, with donor PAN where required.
Keep foreign contributions only in the FCRA accounts and track utilisation.
Minute trustee or governing body decisions on major spending.
Report changes in trustees, office bearers or address to the relevant authorities.
Share your query and our team will reply during business hours.
It can lose exemption for that year and face tax on its income. Repeated non-compliance can affect its registration.
Form FC-4 is due by 31 December following the end of the financial year.
Regular registration is generally valid for five years and must be renewed before it expires.
The Income-tax Act, 2025 applies from 1 April 2026. The core framework continues, but section numbers and forms have changed, so filings are mapped to the new provisions.
An independent Chartered Accountant. We coordinate the books, documents and filings around the audit.
ACS – Director, Expertvuw Management Pvt Ltd
Drafting, registration and compliance filings are handled by Expertvuw’s team. Audits and certifications required by law are issued by independent Chartered Accountants, and registrations and approvals are granted by the authority concerned.