Overview
Charitable trusts, societies and Section 8 companies operate under a layered set of rules: the law under which they are formed, income-tax provisions for registration and exemption, and — where foreign contributions are received — the Foreign Contribution (Regulation) Act, 2010.
The firm assists non-profit organisations from formation onwards: drafting objects, registration support, tax-exemption compliance, accounting and audit, fund utilisation reporting, and replies to notices.
When it is typically needed
- Forming a trust, society or Section 8 company
- Applying for, or renewing, registration for income tax exemption and for donors' deductions
- Receiving or planning to receive foreign contributions
- Managing CSR funds received from companies
- Preparing audited accounts, utilisation certificates or grant reports
Scope of work
Formation and registration
- Trust formation
- Society registration
- Section 8 company advisory
- Drafting of charitable objects
Tax exemption support
- Registration of charitable institutions under the income-tax law (formerly sections 12A/12AB)
- Approval for donors' deductions (formerly section 80G)
- Related income tax compliance
FCRA and CSR advisory
- FCRA registration and compliance advisory
- CSR compliance
- Donor fund advisory
Audit and fund utilisation
- NGO audit
- Fund utilisation certificates
- Grant reporting
- Donation accounting
Assessment and representation
- Replies to notices
- Assessment support
- Representation for charitable institutions
Terms explained
For readers less familiar with Indian tax and regulatory terminology.
- Section 8 company
- A not-for-profit company registered under section 8 of the Companies Act, 2013.
- FCRA
- Foreign Contribution (Regulation) Act, 2010 — regulates the acceptance and use of foreign contributions; registration is granted by the Ministry of Home Affairs.
- CSR
- Corporate Social Responsibility — spending obligations of qualifying companies under section 135 of the Companies Act, 2013, often implemented through NGOs.
- Utilisation certificate
- A certificate confirming that grant funds were used for the stated purpose.
Scope and limitations
- Registrations, approvals and exemptions are granted by the relevant authorities; none can be assured.
- The section references above are to the Income-tax Act, 1961. Corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026.