Books of account to be kept and maintained under rule 17AA of Income Tax Rule, 1962
Application for revision of Order u/s 32 of the FCRA, 2010 shall be made in electronic form w.e.f. 1st
Time line for filing Form FC-6A, 6B, 6C, 6D and 6E by a FCRA registered entity has been changed to 45 days fr ...
Form FC-6D can be filed by an association registered under FCRA or having Prior-Permission within 45 days fro ...
Any person receiving foreign contribution less than ten lakhs rupees or equivalent in a financial year from h ...
FCRA registered entities need not require to display the quarterly receipts of FC donation on the website
The application for registration or approval in Form 10AB has been extended up to 30th September, 2022.
The Finance Act, 2022 has outlined specified violations for cancellation of 12A registration, if any activity ...
The Finance Act, 2022 has outlined specified violations for cancellation of 12A registration, if separate boo ...
The Finance Act, 2022 has out-lined specified violations for cancellation of 12A registration, if any part of ...
The last date for filing Form 10BD and Form 10BE is 31-May-2022 for FY 2021-22
The renewal application for 12A and 80G registration cannot be filed.
The Finance Act, 2022 has inserted new section where income tax will be charged to 30%.
The Finance Bill 2022 proposes that 12A may be cancelled, if the Income is applied for purposes other than th ...
The Finance Bill 2022 proposes new conditions for Organizations registered u/s 10(23C)
The Finance Bill 2022 proposes cash basis of accounting
The Finance Bill 2022 has proposed new section where income tax will be charged to 30%
Income accumulated u/s 11(2) needs to be invested or deposited as per section 11(2)(b)
Filing of Income Tax Returns & Audit Report in Form 10B for AY 2021 22 is Extended
85% of total Income needs to be applied for Charitable or Religious purposes during the year
Income accumulated u/s 11(2) needs to be disclosed in Audit Report i.e. Form 10B
Expenditure on certain activities are not included as CSR Expenditure
Penalty for late filing of TDS returns
Renewal of existing 12A/80G registrations
TDS is deducted on Cash Withdrawals
Registration under 12A and 80G is mandatory for CSR implementation
Organization need to follow Employee Provident fund provisions in certain cases
NGO can invest only in modes prescribed u/s 11(5) of the Act
TDS Certificate need to be issued to Assessee
TDS to be deposited on monthly basis
TDS returns need to be submitted on Quarterly basis
Payment to Specified Persons needs to be disclosed in Form 10B
Due Date to file form 10B is 30th September
Limit under section 10(23C) has been revised to 5 crore
Inter-charity Corpus donations would not be considered as application of Income
Filing of Belated ITRs can be done till 31st December of Assessment Year
Cash expenses above Rs. 10,000 are disallowed
Anonymous Donation is to be taxed at higher rates
It is mandatory to submit MHA approval letter to SBI
Letter from existing bank needs to be uploaded for filing FC-6C
It is not mandatory to open another FCRA Account
Sale Proceeds from FC Assets
Eligibility for receiving CSR Funds
Statement of Donation
Certificate of Donation
DARPAN is mandatory for a certain category of Organisations
Separate 10A form to be filled for revalidation of 12AB/10(23C)/80G
Renewal of 12A/ 80G/10(23C)
FCRA Bank Account
NGOs can apply for CSR Grant