The NGO Compliance Calendar Every Trust, Society & Section 8 Company Needs
Running an NGO in India means doing good and proving it on paper, on time, every single year. Tax exemption under 12A, donor benefits under 80G, foreign funding under FCRA: none of these are permanent rights. They are privileges that survive only as long as your filings do.
This calendar puts every major NGO deadline in one place. Bookmark it, download the one-page version, and share it with your trustees.
Who this is for: Trusts, Societies, and Section 8 Companies whether you’re a two-person grassroots organisation or a CSR-funded foundation.
Why NGO Compliance Is Stricter Than You Think
Many founders believe we’re tax exempt, so filings don’t matter. The reality is the opposite : The Annual NGO Compliance Calendar
April – June: Close the Year, Open the Files
- April: Close books for the financial year ended 31 March. Begin preparing the Balance Sheet and ITR.
- May 31: TDS return for Q4 (if your NGO deducts TDS on salaries or vendor payments) see TDS Return Filing.
- May 31: Statement of donations (Form 10BD) and donation certificates (Form 10BE) to donors mandatory if you hold 80G.
- June: Start the statutory audit. Section 8 companies: DPT-3 by 30 June.
July – September: Audit & Accumulation Season
Audit report (Form 10B / 10BB): Must be filed before the ITR due date late audit reports are a leading cause of exemption denial.
- Exemption is conditional on filing. Miss your ITR-7 or audit report and your exemption can be denied for that year — turning donations into taxable income.
- 12A and 80G now expire. Both require renewal every 5 years. Forget the renewal and your donors lose their deduction overnight.
- FCRA is unforgiving. Non-filing of the annual FC-4 return is among the most common reasons FCRA registrations get cancelled.
- Funders check everything. CSR donors, government grant bodies, and international funders all ask for your filed ITRs, audited accounts, and Annual Reports before releasing a rupee.
- Accumulation forms (Form 9A / Form 10): If you couldn’t apply 85% of income to charitable purposes, file these before the ITR due date to protect your exemption.
- September 30: DIR-3 KYC for directors of Section 8 companies.
October – November: The Big One
- ITR-7 filing for all trusts, societies and Section 8 companies claiming exemption due 31 October for audit cases. Details: Trust & Society ITR Filing.
- Section 8 companies: AOC-4 within 30 days of AGM and MGT-7 within 60 days see Section 8 Company Compliance.
December: FCRA Season
- December 31: FC-4 annual return for all FCRA Registration (NGO India) holders, covering foreign contributions received in the previous financial year. This filing is mandatory even if your organisation received zero foreign funds, in which case a NIL return must still be submitted.
- Quarterly disclosure of foreign receipts on your website/FCRA portal as applicable.
Year-Round / Event-Based
- Darpan ID : Keep details (trustees, address, sectors) updated outdated Darpan data blocks grant applications.
- 12A & 80G renewal : Every 5 years. Diary the renewal at least 6 months before expiry.
- Annual Report & Activity Report : Prepare alongside the audit funders and FCRA both expect them.
- Project Reports : For every grant-funded project, maintain a utilisation-linked project report.
The Cost of Missing a Deadline
| Miss | Consequence |
|---|---|
| ITR-7 / audit report | Exemption denied for the year; receipts taxed |
| Form 10BD/10BE | ₹200/day late fee + donor trust damage |
| 12A/80G renewal | Donors lose deduction; CSR funding dries up |
| FC-4 return | Penalty; risk of FCRA suspension/cancellation |
| Section 8 MCA filings | ₹100/day per form, no upper cap |
Let Us Run the Calendar for You
OurCASaab provides Online Chartered Accountant Services Delhi NCR while managing end-to-end NGO compliance from Trust and Society registration to 12A, 80G, FCRA, ITR-7, and annual reporting so you can focus on your mission, not the paperwork.
🚀 Focus on Your Cause, We’ll Handle Compliance
Call +91-99114 91551 or email info@ourcasaab.com to get started.
