Formation and compliance for trusts, societies, and Section 8 companies — including 12A and 80G registration.
Managing a charitable entity today requires navigating a complex, highly digitized intersection of the Income Tax Act, the Ministry of Corporate Affairs, and local state laws. We assist founders, philanthropists, and corporate entities in establishing legally sound non-profit structures—guiding you in choosing between a Public Charitable Trust, a registered Society, or a Section 8 Company based on your scale, funding goals, and governance requirements.
Beyond initial formation, our core focus is securing and maintaining your vital tax exemptions under the new legislative framework. We handle the entire lifecycle of NGO registrations under Section 332 (which replaces the old Section 12AB for trust registration) and Section 354 (replacing the old Section 80G for donor deduction approvals). This includes managing the mandatory transitions from provisional to regular 5-year approvals via Form 104 (Replacing Form 10A) and Form 105 (Replacing Form 10AB). Our specialized audit team ensures your annual compliances are flawless, navigating the trust audit reporting rules and filing detailed annual donation returns (Form 113 Replacing Form 10BD). From complying with the latest donor reporting obligations to managing CSR registrations for corporate funding, we ensure your NGO remains 100% compliant, transparent, and donor-ready.
ForTrusts, societies, Section 8 companies, and NGOs.
CoversFormation, securing exemption status, ongoing compliance and aaudit
GoalTax-exempt status secured and maintained. Compliance with all applicable statutes
If you plan to operate pan-India, seek corporate funding, or require a highly transparent corporate governance structure, a Section 8 Company is generally preferred by institutional donors. Trusts are simpler for family-run or private philanthropy, while Societies are suited for state-level, member-driven organizations.
Section 332 (formerly 12AB) registration exempts the NGO's own income from tax (provided the required percentage of that income is utilized for charitable purposes). Section 354 (formerly 80G) registration allows the donors to claim a tax deduction under Section 133 on the contributions they make to your NGO.
Yes. They have their own audit and filing obligations, which we manage so your registrations and exemptions remain valid.
Not necessarily. The Income-tax Act, 2025 allows you to accumulate a certain percentage of your income indefinitely. For any shortfall beyond that, you can legally defer the tax by filing the appropriate statutory forms to utilize or accumulate the funds for specific projects in subsequent years.
Yes, but with strict statutory limitations. A charitable entity can conduct a business that is 'incidental' to the attainment of its main objectives. However, if the NGO operates under the 'Advancement of General Public Utility' category, receipts from commercial activities cannot exceed 20% of its total receipts for that financial year.
Form CSR-1 is a mandatory registration with the Ministry of Corporate Affairs (MCA). Any NGO seeking to receive Corporate Social Responsibility (CSR) funds from corporations must file this form to generate a unique CSR Registration Number.
Yes. We advise on FCRA requirements for foreign contributions and on CSR-related compliance for corporates and implementing partners.
Tell us a little about your requirement and our team will get back to you with the right guidance and a clear next step.
