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STATUTORY INTEGRITY

NGO Compliance & Tax Exemption Advisory

Protect your organization’s tax-exempt status, ensure seamless donor deductions under Section 80G, and stay fully aligned with evolving Indian regulatory frameworks with ABCS (Angelus Business Consulting Services).

ESSENTIAL MANDATES

The Four Pillars of Non-Profit Compliance

Modern non-profits must navigate multiple regulatory layers to maintain institutional credibility.

Section 12AB

Income tax exemption status for non-profits. Shields charitable receipts and surplus funds from commercial tax burdens.

Section 80G

Enables domestic donors (individuals and corporations) to claim a 50% tax deduction on donations made to your organization.

NGO Darpan

Mandatory portal run by NITI Aayog. Required to apply for Central/State government grants, schemes, and tenders.

FCRA Consulting

Advisory on Foreign Contribution (Regulation) Act standards, prior permission requirements, and State Bank of India account rules.

APPLICABILITY

Who Needs Compliance Support?

Critical advisory for organizations seeking to maintain seamless fundraising operations.

Newly Registered NGOs

Organizations within their first 1–6 months of registration needing provisional Section 12AB/80G status and Darpan onboarding.

Organizations Upgrading Status

NGOs holding provisional approvals that need to file for regular (5-year) final registration well before the statutory cutoff.

NGOs Facing Departmental Queries

Charities receiving notices, clarification requisitions, or seeking audit documentation regularization.

ADVISORY COVERAGE

What ABCS Helps With

End-to-end guidance from application drafting to documentation audit.

Form 10A & Form 10AB Filings: Accurate online preparation and submission on the Income Tax e-filing portal.
Statement of Donations (Form 10BD): Annual filing assistance to issue Certificate of Donation (Form 10BE) to donors.
NITI Aayog Darpan Updating: Linking office bearers, past funding records, and PAN/Aadhaar validation.
Statutory Registers Maintenance: Guidance on maintaining minute books, member registers, and donation ledgers.

Regulatory Integrity Notice: Tax exemption registrations under Sections 12AB and 80G are granted strictly at the discretion of the Commissioner of Income Tax (Exemptions). ABCS assists with rigorous procedural compliance and documentation; we make no guarantees of approval or timeframes.

DOCUMENTATION KIT

Documents Required for 12AB & 80G

Registration Credentials

  • Registered Trust Deed / MOA & AOA / Society Certificate
  • PAN card of the NGO
  • Current registered office address proof

Financial Statements

  • Audited Balance Sheets (up to past 3 years, if applicable)
  • Income & Expenditure accounts
  • Bank account statements of the entity

Activity Evidence

  • Detailed summary of charitable activities undertaken
  • Photographic proofs, beneficiary records, and press clippings
  • Annual Activity Reports
FREQUENT QUESTIONS

Compliance & Tax FAQs

A Provisional registration is granted to newly incorporated NGOs for a period of 3 years to enable them to commence activities. Once activities commence, the NGO must apply for Regular (Final) registration via Form 10AB at least 6 months prior to the expiry of provisional registration or within 6 months of commencement of charitable activities.
Form 10BD is an annual statutory return filed by 80G registered non-profits listing all donations received during the fiscal year. Once filed, donors receive a Form 10BE certificate, which is necessary for them to claim the 50% tax deduction on their ITR.
PROTECT YOUR NON-PROFIT

Ensure Your Organization Is 100% Compliant

Schedule an audit consultation with ABCS (Angelus Business Consulting Services) to review your 12AB/80G filings, Darpan listing, or annual regulatory obligations.

Schedule Compliance Consultation