Registration
Provisional and regular registration so the organisation's income can be exempt.
All taxation services
Taxation
Trusts and NGOs
FinAura handles tax for trusts, societies and Section 8 companies: registration and approval so income is exempt and donors get a deduction (earlier 12A and 80G, now under the Income-tax Act, 2025, with Forms 104 and 105), timely renewals, accounts, audit and annual returns. A Chartered Accountant reviews every filing.
- Led by Chartered Accountants
- GST and income tax in one team
- Bangalore and across India
What is covered
What NGO Compliance Covers
Registered once, compliant every year.
Donor approval
Approval so donors can claim a deduction for their donations.
Renewals
Renewals applied for before they lapse.
Application of income
Income applied to objects tracked, with accumulations documented.
Audit and returns
Accounts, audit report and annual return each year.
Donor statements
Statements of donations received filed, and certificates issued to donors.
How the month runs
How We Keep an NGO Compliant
Review, apply, run and close the year.
Step 1
Review
- Deed and objects
- Activities
- Current status
Step 2
Apply
- Registration
- Donor approval
- Officer queries
Step 3
Run
- Books and receipts
- Application tracked
- Donor certificates
Step 4
Year-end
- Audit
- Annual return
- Renewal planned
Your part
What We Need From You
- 01Trust deed, society registration or company documents
- 02Details of activities and funding
- 03Books and donation records
Our part
What You Get
- Registration and donor approval
- Renewals applied for before they lapse
- Audit and returns filed
- Donor certificates issued
A common question
What happened to 12A and 80G under the new Act?
Under the Income-tax Act, 2025, registration of non-profit organisations and approval for donor deductions continue under new sections, with Forms 104 and 105 replacing Forms 10A and 10AB.
Registrations are time-bound and must be renewed. A lapsed registration can expose the organisation's funds to tax, so renewals are tracked from day one.
See Section 8 company set-upYear-endAudit, return, renewal
RunningBooks and income applied
RegistrationExemption and donor approval
Who it is for
Who We Work With
Charitable trusts
Public and private.
Societies
Educational, cultural and welfare.
Section 8 companies
Not-for-profit companies.
CSR recipients
Organisations receiving CSR funds.
The rules, in plain English
What the Law Says
Income-tax Act, 2025
In force from 1 April 2026
Income earned up to 31 March 2026 is still assessed under the Income-tax Act, 1961. From 1 April 2026 the 2025 Act applies, with a single 'tax year', renumbered sections and new form numbers under the Income-tax Rules, 2026.
Official source: incometax.gov.inIncome-tax Act, 2025
Registration and approval
Non-profit organisations register for exemption (Section 332) and seek approval for donor deductions (Section 354), using Forms 104 and 105 (earlier 10A and 10AB).
Official source: incometax.gov.inIncome-tax law
Conditions
Exemption depends on applying income to the objects, keeping accounts, getting them audited and filing returns, within the time limits set.
Official source: incometax.gov.inThis is general information, not advice for your situation; we confirm what applies to you before any work starts.
Questions we get asked
Trust and NGO Questions, Answered
What are 12A and 80G?
Under the 1961 Act, 12A registration made a trust's income exempt and 80G approval let donors claim a deduction. The Income-tax Act, 2025 continues both under new sections.
Which forms apply now?
Forms 104 and 105 under the Income-tax Rules, 2026, replacing Forms 10A and 10AB for provisional and regular registration and approval.
Do registrations need renewal?
Yes. They are granted for a fixed period and must be renewed in time.
Does a registered NGO still file a return?
Yes, every year, with its audit report, even if all its income is exempt.
Often Taken Together
All 16 Taxation services01TaxationIncome Tax ReturnsReturns for individuals, proprietors, partnership firms, LLPs and companies, with the computations checked by a Chartered Accountant.02TaxationTax Audit SupportPreparation of the tax audit report (Forms 3CA, 3CB and 3CD, and Form 26 from tax year 2026-27), prepared by our team and certified and signed by an associate practising Chartered Accountant.03TaxationTDS and TCS ComplianceDeductions checked at source, challans paid, quarterly returns filed and certificates issued to your vendors and employees.04Startups, Setup & GrowthBusiness Setup & RegistrationsCompany, LLP, startup, MSME and trademark registration, with compliance ready from day one.05Accounting & FinanceAccounting & BookkeepingClean, current books every month, reviewed by a Chartered Accountant.