Our NGO taxation services are designed to help organizations maintain tax exemptions and ensure full compliance with Income Tax laws applicable to charitable institutions.
We provide advisory and compliance support related to Sections 350, 351, 352, and 2(15) of the Income Tax Act, return filing, tax assessments, utilization planning, accumulation compliance, donor taxation matters, and financial structuring for NGOs and charitable entities.
We also provide comprehensive GST advisory and compliance support for NGOs, trusts, and non-profit organizations, including GST registration, applicability analysis, exemption guidance, return filing, input tax credit related advisory, and assistance in maintaining compliance with GST regulations applicable to charitable activities and service-based operations.
Where taxation applies
Income Tax & GST
The two tax regimes an NGO has to stay on top of — what we handle under each.
Income Tax
Keeping an NGO’s income tax exemption intact is an ongoing job, not a one-time registration. A missed return, a late audit report or an unreported donation can put the exemption itself at risk. We handle the full annual cycle for trusts, societies and Section 8 companies.
What we handle
Exemption registrations and renewals — registration and periodic renewal under 332 and 354
Return filing — preparation and filing of the income tax return (ITR-7) within the due date
Audit reports — Form 10B / 10BB, including the reconciliations they depend on
Donation reporting — Form 10BD statements and issuing Form 10BE certificates to donors, so their 354 deduction is not denied
Accumulation of income — Form 9A and Form 10, where income cannot be applied within the year
Assessments and notices — scrutiny, rectification, and representation before the department
Advisory — application of income, corpus donations, anonymous donations, inter-charity donations, and the “charitable purpose” test where an organisation also earns commercial receipts
Why organisations come to us
Most exemption problems are avoidable and start small — a mismatch between the books and Form 10BD, an audit report filed after the return, or activities that quietly drift outside the registered objects. We work through the year rather than only at filing time, so these are caught early and corrected while they are still routine.
A common assumption is that a charitable organisation is outside GST altogether. It is not. Exemption is activity-based, not entity-based — so the first question is always which of your receipts amount to a supply, and which are genuinely exempt.
What we handle
Applicability analysis — a receipt-by-receipt review of grants, donations, fees, sponsorships, rent and sale of goods to establish what is actually taxable
Registration — GST registration, amendments, and additional places of business
Exemption guidance — the exemption available to entities registered under 332 for charitable activities, and where it stops applying
Return filing — GSTR-1, GSTR-3B and the annual return GSTR-9, with reconciliation to the books
Input tax credit — eligibility, apportionment between exempt and taxable supplies, and reversals
Reverse charge — sponsorship receipts, legal services and other reverse-charge situations non-profits commonly miss
Notices and audits — replies, departmental audits and representation
Why organisations come to us
The costly cases are rarely deliberate. An organisation treats a sponsorship as a donation, or claims full input tax credit while most of its output is exempt, and the position only surfaces years later in an audit. Getting the classification right at the start is far cheaper than defending it afterwards.
