NGO Annual Compliance — Donation Statement (10BD/10BE), Audit, ITR-7, FCRA FC-4 and ROC Filings for Trusts, Societies and Section 8 Companies
Quick answer: An NGO with 80G approval must file its statement of donations in Form 10BD, and issue Form 10BE certificates to donors, by 31 May after the financial year; under the Income-tax Act 2025 from Tax Year 2026-27 the statement and certificate are reported as Forms 113 and 114, with the same 31 May rhythm — confirm the numbers on the e-filing portal. The same year brings an audit report (Form 10B or 10BB, by 30 September) where income exceeds the exemption limit, the return in ITR-7, application of at least 85% of income to the objects, and, for a Section 8 company, AOC-4, MGT-7 and ADT-1; an organisation with a foreign-contribution registration also files the FCRA annual return FC-4 by 31 December. The 12A and 80G registrations themselves must be renewed before they lapse.
Last verified 5 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
The NGO compliance calendar
| Compliance | Who | When |
|---|---|---|
| Statement of donations — Form 10BD (reported as Form 113 under the 2025 Act) | Every entity with 80G (or science/research approval) that received donations | 31 May after the financial year; not needed if no donations were received |
| Donation certificate — Form 10BE (reported as Form 114) | Same entity, to each donor, generated after the statement is filed | 31 May after the financial year |
| Audit report under the charitable provisions | Where income before exemption exceeds the basic exemption limit | Audit report in Form 10B or 10BB uploaded by 30 September, one month before the ITR-7 due date, signed by a chartered accountant |
| Return of income — ITR-7 | Trusts, societies, Section 8 companies, institutions | 31 July, or 31 October where audit applies (unless extended by CBDT circular) |
| Application of income | All registered charitable entities | At least 85% of income applied to the objects in the year; the balance may be accumulated within the conditions |
| AOC-4, MGT-7, ADT-1 | Section 8 companies | Per the annual ROC calendar |
| Annual return Form FC-4 | Entities with FCRA registration | 31 December for the previous financial year, with audited FC accounts — see FCRA |
| Registration renewal — 12A and 80G | All approved entities | Apply at least six months before expiry; provisional registration for three years, regular approval for five years (Forms 104/105 under the 2025 Act — see 12A/80G) |
| NGO Darpan profile and CSR-1 | Entities seeking government grants or CSR funds | Keep updated — see Section 8 and CSR-1 |
Consequences of missing the donation statement
- Late fee for each day of delay in filing the statement and for failure to issue the certificate, plus penalty for incorrect particulars; donors cannot claim the deduction without a certificate, which damages fundraising
- The statement must match the donor PAN and amount details, because donors' returns are pre-filled from it
What we do
- Annual compliance packages for trusts, societies and Section 8 companies: books, audit, ITR-7, 10BD/10BE (or successor forms), ROC filings, FC-4 and renewals
- Catch-up filings for defaulting NGOs and registration-renewal applications before expiry
- NGO setup: Patna society and trust, 12A, 80G and FCRA
Dates, forms and thresholds are quoted from the governing Act, rules and official portals; where a figure changes by notification or year, the page says so and we confirm it at filing rather than estimate.
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Frequently asked questions
What is the due date for Form 10BD?
31 May immediately following the financial year in which the donations were received — for example 31 May 2027 for donations in FY 2026-27.
What is Form 10BE?
The certificate of donation that the NGO generates after filing Form 10BD and issues to each donor, due by the same 31 May date.
What replaces Form 10BD under the Income-tax Act 2025?
Commentary reports Form 113 for the statement and Form 114 for the certificate from Tax Year 2026-27; confirm the form numbers on the e-filing portal.
Do all NGOs need an audit?
An audit by a chartered accountant is required where income before exemption exceeds the basic exemption limit; the report is filed before the return due date.
Which return does an NGO file?
ITR-7, due 31 July or 31 October where audit applies, unless CBDT extends the date.
What is the FCRA annual return?
Form FC-4, filed by 31 December for the previous financial year by entities with FCRA registration, with audited foreign-contribution accounts.
How much income must an NGO apply to its objects?
At least 85% each year, with the remainder accumulated only within the conditions of the law.
How long is 12A and 80G registration valid?
Provisional registration for three years and regular approval for five years, to be renewed before expiry.