NGO Section-08 Compliance

Overview

Section 8 Companies (non-profit companies under the Companies Act, 2013) have dual annual compliance obligations — MCA filings (same as regular companies) AND income tax / charitable organisation filings (ITR-7, Form 10B, 12A/80G renewal). Additionally, Section 8 companies with FCRA registration must file FC-4 returns with the Ministry of Home Affairs by December 31st, and registered entities must update their NITI Aayog Darpan profile annually.

MFiling provides an integrated annual compliance package for Section 8 companies covering all obligations under one engagement — eliminating the risk of missing any deadline across MCA, Income Tax, FCRA, and Darpan portals. A dedicated NGO compliance officer tracks all filings and coordinates with Chartered Accountants for ITR-7 and Form 10B.

Annual obligations: AGM (September 30) → AOC-4 (30 days of AGM) → MGT-7A (60 days of AGM) → ADT-1 (15 days of AGM) → ITR-7 (October 31) → Form 10B CA audit → 12A/80G renewal (Form 10AB, 6 months before expiry) → FC-4 (December 31, if FCRA) → Darpan update → DIR-3 KYC (September 30).

MFiling professional charges: from Rs.9,999/year (Section 8 company without FCRA) | Rs.14,999/year (with FCRA and FC-4).

Key Benefits

Prevents 12A / 80G Registration Cancellation

Non-filing of ITR-7 risks cancellation of 12A registration — CIT can cancel making all income taxable retrospectively.

Both MCA and IT Deadlines Managed

AOC-4, MGT-7A, ITR-7, Form 10B, and DIR-3 KYC all managed under one engagement — no missed filings.

FCRA FC-4 Annual Return Filed

FC-4 foreign contribution annual return filed with MHA by December 31 for FCRA-registered Section 8 companies.

12A / 80G Renewal Tracked Proactively

MFiling monitors 5-year registration expiry and initiates Form 10AB renewal 6 months before expiry — no lapse.

NITI Aayog Darpan Profile Updated

Annual activities, financial data, and regulatory status updated on ngodarpan.gov.in as required.

CSR and Grant Eligibility Maintained

Timely filings maintain CSR fund eligibility and government grant qualification — critical for NGO funding.

Documents Required

Audited Financial Statements (Receipts & Payments Account, Income & Expenditure, Balance Sheet)

12A and 80G Registration Certificates with Expiry Dates

Form 10B / 10BB — CA Audit Certificate (prepared and signed by Chartered Accountant)

Programme-wise Income Application Details for the Year

FCRA Registration Certificate and FC-4 Previous Year Return (if applicable)

Foreign Contribution Bank Account Statement (FCRA designated account) (if applicable)

Director DIN and Contact Details for KYC Verification

How it Works

Hold AGM and Adopt Financial Statements (By September 30)

Pass resolutions for financial statements, auditor reappointment, and any Board recommendations — by September 30.

File MCA Annual Forms (September–November)

File ADT-1 (15 days of AGM), AOC-4 (30 days), and MGT-7A (60 days) on MCA portal.

Coordinate Form 10B CA Audit (September–October)

CA prepares and digitally signs Form 10B/10BB audit certificate — uploaded on income tax portal before ITR-7.

File ITR-7 by October 31 (By October 31)

Submit ITR-7 with all schedules including income application, accumulation, and corpus fund investments.

File FC-4 Return (if FCRA) (By December 31)

Submit FCRA annual return on fcraonline.nic.in by December 31 with foreign contribution details.

Update NITI Aayog Darpan Profile (Annually)

Update annual activities, beneficiary numbers, financial data, and regulatory filings on ngodarpan.gov.in.

Complete DIR-3 KYC for All Directors (By September 30)

All directors complete annual DIN eKYC by September 30 — prevents MCA filing blocks.

Frequently Asked Questions

What is the consequence of not filing ITR-7 for a Section 8 company?

Non-filing of ITR-7 is a serious compliance failure for Section 8 companies. The Commissioner of Income Tax can cancel the 12A registration — which would make the company's entire income taxable from the date of cancellation. Late filing also attracts a Rs.1,000 to Rs.5,000 fee under Section 234F. Cancelled 12A also disqualifies the company from 80G registration and CSR fund eligibility, destroying the company's fundraising capacity.

Does a Section 8 company need to hold an AGM like a regular company?

Yes. Section 8 companies are still companies under the Companies Act, 2013 and must hold an Annual General Meeting by September 30 each year (within 6 months of the financial year end). They must adopt financial statements, appoint/reappoint auditors, and comply with all AGM formalities. The MCA exemption for Section 8 companies covers certain other matters but not the AGM requirement.

Service Price

₹9,999

Starting price · GST extra

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Prevents 12A / 80G Registration Cancellation

Non-filing of ITR-7 risks cancellation of 12A registration — CIT can cancel making all income taxable retrospectively.

Both MCA and IT Deadlines Managed

AOC-4, MGT-7A, ITR-7, Form 10B, and DIR-3 KYC all managed under one engagement — no missed filings.

FCRA FC-4 Annual Return Filed

FC-4 foreign contribution annual return filed with MHA by December 31 for FCRA-registered Section 8 companies.

12A / 80G Renewal Tracked Proactively

MFiling monitors 5-year registration expiry and initiates Form 10AB renewal 6 months before expiry — no lapse.

NITI Aayog Darpan Profile Updated

Annual activities, financial data, and regulatory status updated on ngodarpan.gov.in as required.

CSR and Grant Eligibility Maintained

Timely filings maintain CSR fund eligibility and government grant qualification — critical for NGO funding.

NGO Section-08 Compliance

Overview

Key Benefits

Documents Required

How it Works

Frequently Asked Questions

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NGO Section-08 Compliance

Overview

Key Benefits

Documents Required

How it Works

Frequently Asked Questions

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