NGO Compliance

Income Tax Department:

• ITR-7 filing by 31st October annually
• Form 10B (statutory audit report) before ITR-7
• Form 10BD (statement of donations) by 31st May annually
• Form 10BE (donation certificates) to donors by 31st May
• Form 10 (accumulation notice) if accumulating more than 15% of income
• 12A/80G renewal via Form 10AB (every 5 years)
• Quarterly TDS returns (24Q, 26Q) if applicable

MCA (Section 8 Companies only):

• AOC-4 (Financial Statements) within 30 days of AGM
• MGT-7A (Annual Return) within 60 days of AGM
• ADT-1 (Auditor Appointment) within 15 days of AGM
• DIR-3 KYC for all directors by 30th September
• CSR-1 annual renewal

MHA (FCRA-registered NGOs):

• FC-4 Annual Return by 31st December
• FC-6 notification within 15 days of any change in key details
• FC-3C Renewal application 6 months before FCRA expiry

NITI Aayog (Darpan):

• Annual profile update with financial and activity data

Registrar of Societies (Societies):

• Annual return filing (state-specific deadline and form)
• List of managing committee members (annual)

Q: What is the minimum compliance requirement for a small NGO with less than Rs.5 lakh annual income?
Even small NGOs with income below Rs.5 lakhs must file ITR-7 (if 12A registered), maintain the Darpan profile (if Darpan-registered), file the RoS annual return (if a society), and submit FC-4 (if FCRA-registered). The only income-threshold-based relief is Form 10B audit — mandatory only if income exceeds Rs.2.5 lakhs. There is no "small NGO exemption" from any of the main filing obligations.

Q: Can compliance for multiple NGO registrations be handled under one service?
Yes. MFiling offers consolidated compliance services for NGO groups and networks — handling compliance for multiple related NGOs (e.g., a parent NGO and a sister organisation) under a coordinated compliance programme with a single relationship manager and unified compliance calendar.

The most sustainable approach to NGO compliance is not reactive — it is building a culture where compliance is considered integral to programme quality, rather than an administrative burden separate from mission delivery. NGOs with strong compliance cultures consistently access better funding, face fewer regulatory challenges, and build greater institutional credibility over time.

Practical Steps to Build Compliance Culture:

• Board engagement: Trustees and directors should receive a quarterly compliance status report — not just financial accounts. The board is legally liable for compliance failures and must be actively engaged
• Dedicated compliance calendar: A visible, shared calendar with all filing deadlines, certificate expiry dates, and regulatory events — accessible to all senior staff
• Document management protocol: Every certificate, filing acknowledgement, and regulatory correspondence stored in a structured digital archive with backup — accessible within minutes when needed
• Pre-audit preparation: Financial accounts maintained in a format that directly maps to ITR-7 Schedule IE and FCRA FC-4 requirements — reducing audit time and error risk
• Regulatory monitoring: A designated person responsible for tracking FCRA, Income Tax, and MCA amendments — regulatory changes affecting NGOs happen frequently and require immediate attention

MFiling's Annual Compliance Retainer builds this system for NGO clients — combining professional filing support with a compliance management framework that the organisation can sustain independently over time.