In simple terms
A Section 8 company has not-for-profit objects, uses income towards those objects and does not distribute dividends to members. It still has company accounts, governance and filing responsibilities. Incorporation alone does not grant tax exemption, donor deduction, CSR eligibility or permission for foreign contribution.
The company audit and a charitable-tax audit report are different requirements. Do not add both fees automatically: the team confirms which work is required and whether any scope overlaps. ITR selection depends on the actual exemption status and reporting period.
Your compliance checklist
Board, members and company registers
Throughout the yearKeep decisions, meetings, statutory registers and objects-related records; confirm applicable Section 8 exemptions.
Books, financial statements and statutory audit
For each financial yearMaintain accounts and arrange the required company audit with the appointed qualified auditor.
Company financial-statement filing
After the relevant approval and meetingPrepare the applicable AOC-4 form and supporting approved records.
Company annual return
For the relevant financial yearCheck the appropriate MGT-7 or MGT-7A variant and reconcile company particulars.
Director and auditor records
Annual review or appointment eventCheck director KYC status and auditor-appointment filing requirements.
Financial and event-based forms
Where a balance or event makes them applicableReview DPT-3, commencement declarations, changes in directors, office, capital or ownership. Not every form applies every year.
Accounts and activity records
Throughout the yearKeep donation receipts, vouchers, bank reconciliations and evidence of how funds were used.
Donation statement and donor certificates
Where the approval and donations require reportingReconcile donor identifiers and amounts, prepare the applicable donation statement and coordinate donor certificates.
Registration validity review
Before the expiry or relevant changeCheck the actual approval order and the appropriate renewal or regular-registration route.
Conditional registrations
Only when the activity or funding route requires themCSR, FCRA, GST and employment registrations are not automatic requirements for every NGO. Confirm applicability first.
Professional fees
Choose only the services that apply. These prices are not an automatic combined annual bill.
These are ACS professional fees, not statutory charges or an automatic annual package. Government fees, taxes, third-party charges, transaction volume and any additional work are confirmed separately before you proceed. Online payments remain inactive.
Setup and optional registrations
These are separate from routine annual compliance.
These are ACS professional fees, not statutory charges or an automatic annual package. Government fees, taxes, third-party charges, transaction volume and any additional work are confirmed separately before you proceed. Online payments remain inactive.
Records to keep ready
- CIN, incorporation certificate, memorandum, articles and PAN
- Director, member and authorised-signatory information
- Board / member meeting dates, resolutions and registers
- Accounts, audit records and previous ROC acknowledgements
- Donation ledger, approval orders and activity records
Practical benefits
- A coordinated view of company filings and charitable reporting.
- Better documentation for the board, auditor and potential donors.
- A practical calendar that separates routine tasks from conditional registrations.
A manageable next step
Share your entity type, reporting year, registration orders and previous filings. ACS can review the missing records, identify relevant tasks and confirm a written scope and fee before work starts.
If work is overdue, we review it first and explain any applicable additional charges. Do not assume a penalty waiver or an all-inclusive package.
This is general service information, not a determination of your legal or tax obligations. Deadlines, applicability and form numbers are confirmed for your circumstances and reporting period. Catalogue tax labels may refer to earlier forms; the 2026 form transition is checked before filing.
Official references
- India Code: Companies Act, 2013
- Income Tax Department: donation statement and certificates
- Income Tax Department: Form 10BB guidance
- Income Tax Department: 2026 form mapping
Reference review: 2 October 2026. The current official rules and the details of your case take precedence over this general guide.