Specialized in NGO/NPO Taxation under the Income Tax Act, 2025, with expertise in registration, exemptions, compliance, assessments, donor documentation, and advisory services for charitable trusts, societies, and non-profit organizations.
Experienced in handling regulatory matters and ensuring smooth financial and statutory compliance for NGOs and charitable institutions.
Providing complete GST Taxation Consultancy including GST registration, return filing, compliance management, notice handling, audits, and advisory services for NGOs, organizations, and businesses with a professional and compliance-focused approach.
Registrations we handle
NGO Darpan, CSR-1, 332, 354, E-Anudaan & FCRA
Each registration below is handled end to end — eligibility, documentation, filing and follow-up.
NGO Darpan
NGO Darpan is the Government of India’s portal for voluntary organisations, run by NITI Aayog in partnership with the National Informatics Centre. Registering on it places your organisation on the government’s official list of NGOs and generates a Unique ID (UIN).
Why it matters
The Unique ID is the starting point for government funding. Most central ministries and departments require a valid NGO Darpan UIN before an organisation can even apply for grants under their schemes. Because the listing is public, it also works as a basic credibility signal for donors and CSR partners.
Who can register
Trusts
Societies
Section 8 companies
What is usually required
PAN of the organisation
Registration certificate of the trust, society or Section 8 company
Name, PAN and Aadhaar of the office bearers — generally at least three members
A working email address and mobile number, since the UIN is issued against these
Details of the organisation’s areas of work and any government funding received earlier
Registration on the portal itself is free of cost.
How we help
We handle the process end to end — checking eligibility, preparing and verifying the documents, completing the online application, and following up until the Unique ID is issued. We also help keep the listing current, which matters because ministries check these details at the time of a grant application.
Form CSR-1 is the registration filed with the Ministry of Corporate Affairs (MCA) by any entity that wants to undertake CSR activities funded by companies. It was introduced by the Companies (CSR Policy) Amendment Rules, 2021 and applies to CSR projects taken up from 1 April 2021 onwards.
Why it matters
Without a CSR-1 registration an NGO cannot receive CSR funds from a company. On approval the MCA issues a CSR Registration Number, which the funding company quotes in its own CSR reporting — so corporates routinely ask for this number before releasing any funds.
Who can register
A Section 8 company, a registered public trust, or a registered society
Registered under section 332 and 354 of the Income Tax Act
With an established track record of at least three years in similar activities
An entity established by the funding company itself, or by companies acting together, may register without the three-year track record.
What is usually required
Registration certificate and PAN of the entity
332 and 354 registration certificates
Details and DIN or PAN of the trustees, directors or office bearers
A digital signature (DSC) of an authorised signatory
Certification of the form by a practising Chartered Accountant, Company Secretary or Cost Accountant
How we help
We check eligibility, get the documentation in order, arrange the digital signature, file Form CSR-1 with the MCA and certify it — so the registration number comes through without avoidable queries. We also advise on the compliance and reporting expected once CSR funds start coming in.
332 Registration is granted by the Income Tax Department, and is a one-time registration for all the non-profit organizations. This Registration is obtained to get an exemption from income tax payment. In general, organizations apply for 332 Registration soon after their incorporation. Non-profit entities such as Section 8 Companies, Trusts, and NGOs that have obtained 332 Registration are entitled to income tax exemption on their surplus income.
In many nations, non-governmental organizations (NGOs) consider obtaining 332 registration to be a major accomplishment because it grants them tax-exempt status and opens up a number of advantages. This article explores the significance of 332 registration for non-governmental organizations, detailing the procedure and benefits it provides. Comprehending 332: Under the Income Tax Act, NGOs are exempt from paying income tax on their surplus income through 332 registration, also known as tax exemption registration. NGOs may apply for 332 registration if they are involved in humanitarian work, social welfare programs, or the improvement of education, among other designated goals.
At NGO Pilot, we understand the importance of obtaining Section 332 registration for your organization. We offer comprehensive assistance and guidance throughout the registration process to help you unlock the benefits and privileges provided under Section 332 of the Income Tax Act.
Procedure for Obtaining 332: Generally, to obtain 332,one must submit an application to the appropriate tax authority along with supporting documentation, including the articles of association, financial statements, and an account of the activities of the non-profit organization. After reviewing the application to make sure all qualifying requirements are met, the tax office provides a 332 registration.
With 332 registration, the NGO’s excess income is exempt from income tax, which is arguably its biggest advantage. This makes it possible for NGOs to devote more funds to their programs and philanthropic endeavors. Bringing in Donors: Since donations to tax-exempt organizations are frequently eligible for tax deductions, 332 registration increases the legitimacy and transparency of NGOs in the eyes of donors. This may draw in additional contributors and expand the organization’s capacity to raise money.
Advantages of 332 Registration
Tax Exemption: Organizations with Section 332 enjoy exemption from Income Tax on the income they receive. This exemption allows them to allocate more resources towards their objectives.
Income Accumulation: Registered entities have the flexibility to accumulate or reserve income for future use. However, the amount set aside should not exceed 15% of the funds intended for charitable or non-commercial purposes.
Exclusion from Total Income: Income that is accumulated and considered as income application is not included in the total income of the Assess. This helps in reducing the tax liability of the organization.
Access to Grants: NGOs holding Section 332 are eligible to receive grants from both domestic and international sources. Various agencies and institutions specifically provide grants to NGOs registered under this section.
Criteria for Eligibility under Section 332.
To be eligible for Section 332, organizations must meet the definition of “charitable purpose” as outlined in the Income Tax Act.
Charitable purposes encompass activities such as providing relief to the poor, supporting education, offering medical assistance, and engaging in environmental preservation efforts.
Objectives aimed at serving the public interest also qualify as charitable purposes.
Registration is granted on the condition that the organization’s activities are not driven by a profit motive.
If the organization conducts trade or commercial activities, registration is permitted only if trade receipts constitute less than twenty percent of total receipts.
It’s important to note that private or family trusts are not eligible for Section 332.
Organizations seeking registration must demonstrate that their activities genuinely benefit the public to qualify for registration.
An NGO can attain income tax exemption through registration and adherence to specific formalities. However, this registration does not directly benefit individuals making donations. The Income Tax Act includes provisions that offer tax benefits to donors. It’s essential for all NGOs to leverage these provisions to incentivize potential donors. Section 354 is one such provision.
Procedure
When an NGO registers under Section 354, individuals or organizations making donations to the NGO become eligible for a deduction of 50% from their taxable income. Previously, registration under 354 was granted as a one-time registration, unless specific restrictions were outlined in the registration certificate. However, the Finance Act of 2020 introduced significant changes to the registration process and the duration for which approval will be granted.
New 354 Registrations
An application for fresh registration under Section 354 registration will be submitted to the Principal Commissioner or Commissioner. Organizations will be granted provisional registration for a period of three years. Once granted, the registration will be valid for three years from the Assessment Year for which the 354 registration is sought. To renew this new registration:
Organizations must submit the renewal application:
At least six months before the expiry of the validity period, or
Within six months from the commencement of activities, whichever occurs earlier.
The provisional registration granted will be valid for three years and must be renewed at the end of the specified timelines. The renewed registration will be valid for five years and must be renewed at the end of each five-year period.
Existing Registration – Validation & Re-approvals
Previously, approval under Section 354 registration was valid indefinitely. However, the Finance Act of 2020 stipulates that all existing 354 registration approvals must undergo revalidation. Applications for revalidation should be submitted within three months from April 1, 2021, specifically on or before June 30, 2021. Under the amended provisions, revalidation of registrations will be valid for a period of five years. Subsequently, organizations must reapply for approval under 354 at least six months prior to the expiry of the registration.
Documents Required for Form 10A/10AB
a) A self-certified copy of the incorporation document of the Trust/Society (created under an instrument or otherwise).
b) A self-certified copy of registration with the Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as applicable.
c) A self-certified copy of FCRA registration, if the applicant is registered under such Act.
d) A self-certified copy of the existing order granting approval under clause (23C) of section 10.
e) For existing entities, copies of annual accounts for the period not exceeding three years immediately preceding the year in which the application is made.
f) Where the income of the entity includes profits and gains of business as per the provisions of sub-section (4A) of section 11, copies of annual accounts and audit report under section 44AB for three years immediately preceding the year in which the application is made.
g) Details of activities since its inception or the last three years, whichever is less.
Conditions to Fulfill under Section 354 registration
For approval under Section 354 registration, the following conditions must be met:
a) The NGO should not generate any income that is not exempted, such as business income. If the NGO earns business income, it must maintain separate books of accounts and ensure that donations received for charitable purposes are not diverted for the business.
b) The bylaws or objectives of the NGOs should not include any provision for spending the income or assets of the NGO for purposes other than charitable activities.
c) The NGO should not operate for the exclusive benefit of a particular religious community or caste.
d) The NGO must maintain regular accounts of its receipts and expenditures.
e) The NGO must be properly registered under the Societies Registration Act, 1860, or under any law equivalent to that act, or it must be registered under Section 8 of the Companies Act, 2013.
There is a ceiling limit up to which the benefit is allowable to the donor. If the deduction amount to a charitable organization or trust exceeds 10% of the Gross Total Income computed under the Act (after reducing income on which income-tax is not payable under any provision of this Act and any amount for which the assessee is entitled to a deduction under any other provision of this Chapter), then the excess amount beyond 10% of Gross Total Income will not qualify for deduction under section 354.
In simpler terms, when calculating the total income of an assessee and determining the deductible amount under section 354, the aggregate of the sums donated must first be determined. Then, 50% of such donations must be calculated, but this amount should be limited to 10% of the gross total income. If this calculated amount exceeds 10% of the gross total income, the excess will not be considered for deduction.
Cash Payment up to Rs. 2,000
Any donation of up to Rs. 2,000 under section 354 registration can be made in cash. However, donations exceeding Rs. 2,000 must be made using a mode other than cash.
E-Anudaan Registration is an initiative by the Ministry of Social Justice and Empowerment aimed at facilitating non-governmental organizations (NGOs) to register online and apply for grants for various schemes administered by the ministry. The e-Anudaan portal assists NGOs in submitting proposals along with the required documents for Grants-in-Aid under relevant schemes. Upon successful submission of the grant application, the related ministry verifies and scrutinizes the application and accompanying details. If the details are found to be satisfactory, the ministry issues grants according to the specified criteria outlined in the scheme.
However, if the funds received by NGOs are not utilized in accordance with the defined norms for issuing grants, the concerned department reserves the right to take necessary action against the NGOs. Additionally, such NGOs may be marked as blacklisted on the NGO Darpan Portal.
NGOs must first register as a user on the E-Anudaan registration platform by entering basic information about their organization, including its name, contact details, and legal status. NGOs can fill out the registration form, which contains detailed information about the organization’s goals, governance structure, and financial situation, after the account has been created.E-Anudaan’s interface with many government databases is one of its main advantages since it makes it easy to verify the data that non-governmental organizations submit during the registration process.
This expedites the approval process and reduces the time and effort needed for registration, while also improving openness and trust.NGOs must provide supporting documentation, such as registration certificates, audited financial statements, and evidence of operations, in addition to the needed basic information. These records aid in confirming the organization’s legitimacy and guaranteeing adherence to legal obligations.NGOs can use the E-Anudaan portal to track the status of their application in real-time after submitting the registration form and any required supporting documentation. Because of this openness, organizations are able to monitor the status of their registration and take appropriate action in the event that any problems or inconsistencies occur.
In conclusion, NGOs can legitimize their operations and obtain government backing quickly and easily by registering for an E-Anudaan. The platform facilitates collaboration between the government and non-governmental organizations (NGOs) by decreasing bureaucratic barriers, increasing transparency, and utilizing digital technologies and automation. NGOs can easily complete the registration process using E-Anudaan and concentrate their efforts on impro ving the communities they serve.
Only NGOs registered under NITI Aayog, are eligible for e-Anudaan registration only. To apply for e-Anudaan registration, the primary requirement is that the organization must be a registered NGO, whether it is a Society, Trust, or Section 8 Company. The Ministry of Social Justice and Empowerment has introduced the e-Anudaan program, enabling NGOs to register online and apply for Grant-in-Aid at their convenience. This initiative aims to facilitate NGOs in various social welfare implemented by ministries.
Steps for E-Anudaan Registration
E-Anudaan Registration of society trust and section 8 company
System Generated Unique ID of Niti Aayog i.e Generated from NGO Darpan Portal
PAN of NGO
OTP Received on Mobile/Mail
Create your user Id & password after successful validation.
Select area of Social Welfare Scheme in which NGO willing to work
Select Area (States)
Final Submission
Process for Applying Grants-in-Aid on the e-Anudaan Portal:
Submitting the online application by the applicant along with the required documents.
Adding bank details to facilitate the receipt of grants.
Providing beneficiary details related to the scheme.
Tracking the application status until further clarification or approval of grants.
The Concerned Ministry will verify and scrutinize the application along with the provided details. If satisfied, the Ministry will issue the grant according to the scheme’s provisions.
Organizations aiming to receive foreign contributions for specific cultural, social, economic, educational, or religious programs may obtain FCRA registration or receive foreign contributions through the “prior permission” route. It is preferable for an FCRA applicant to be a Trust, Society, or a Section 8 Company. The non-profit entity must have been in existence for a minimum of three years when making the FCRA application and should not have received any foreign contributions prior to that without the Government’s approval. Additionally, the entity seeking registration should have spent at least Rs. 10,00,000 over the last three years on its aims and objects, excluding administrative expenditure. Statements of Income & Expenditure, duly audited by a Chartered Accountant, for the last three years are required to substantiate that it meets the financial parameter.
If a newly registered entity wishes to receive foreign contributions, it can seek approval for a specific activity, purpose, and source from the Ministry of Home Affairs through the Prior Permission (PP) method.
Criteria for Grant of FCRA Registration
Once an FCRA application is submitted in the prescribed format, the following criteria are assessed before providing registration:
* The applicant, whether a person or entity:
Is not fictitious or benami;
Has not been prosecuted or convicted for activities aimed at inducing or forcing conversion from one religious faith to another;
Has not been prosecuted or convicted for creating communal tension or disharmony;
Has not been found guilty of diverting or misusing funds;
Is not engaged or likely to engage in seditious activities or advocate violence;
Is not likely to use foreign contributions for personal gains or undesirable purposes;
Has not contravened any provisions of the Act;
Has not been prohibited from accepting foreign contributions;
For individuals, has neither been convicted under any law nor faces pending prosecution;
For entities other than individuals, none of its directors or office bearers has been convicted under any law nor faces pending prosecution.
* The acceptance of foreign contributions by the entity or person is not likely to adversely affect:
The sovereignty and integrity of India;
The security, strategic, scientific, or economic interests of the State;
Public interest;
Freedom or fairness of elections;
Friendly relations with any foreign State;
Harmony between religious, racial, social, linguistic, regional groups, castes, or communities.
* The acceptance of foreign contributions:
the acceptance of foreign contributions refers to the act of receiving donations or funds from sources outside of one’s own country.
In the context of the FCRA (foreign contributions regulation act) in india, it involves individuals, organizations, or entities receiving foreign funds for various purposes such as, charitable, religious, educational, cultural or social activities. these activities are involved in FCRA.
Shall Not incite an offense.
Shall not endanger the life or physical safety of any person.
Applying for FCRA Registration
To apply for FCRA registration, Form FC-3 must be completed. Along with the application, the following documents must be submitted:
A self-certified copy of the registration certificate or Trust deed of the association.
A self-certified copy of relevant pages of the Memorandum of Association/Article of Association, demonstrating the aims and objectives of the association.
An Activity Report detailing activities conducted during the last three years.
Copies of relevant audited financial statements for the past three years (Assets and Liabilities, Receipt and Payment, Income and Expenditure), clearly indicating expenditure incurred on the aims and objects of the association and on administrative expenses.
Once FCRA registration is granted, it remains valid for a period of five years. An application for renewal of FCRA registration can be submitted six months prior to the expiry date to maintain the validity of the registration.
