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Rule 187 of the Income-tax Rules, 2026 sets out the books and ten categories of records a registered non-profit organisation must keep under section 347, to be held at the registered office and retained for six years from the end of the relevant tax year.
Read Complete Guide →Rule 181 of the Income-tax Rules, 2026 replaces Forms 10A and 10AB with Forms 104 and 105 for registration of a non-profit organisation under section 332 and approval under section 354, with orders in Forms 106 and 107 carrying a 16-digit Unique Registration Number.
Rule 190 of the Income-tax Rules, 2026 replaces Form 10BD with Form No. 113 and Form 10BE with Form No. 114, both due by 31 May following the financial year in which the donation is received.
Rule 188 of the Income-tax Rules, 2026 requires a registered non-profit organisation to furnish its audit report under section 348 in Form No. 112, one month prior to the due date for furnishing the return of income under section 263(1).
Rules 184 and 185 of the Income-tax Rules, 2026 replace Form 9A with Form No. 108 for deemed application under section 341(5) and Form 10 with Form No. 109 for accumulation under section 342(1), both due by the section 263(1) return due date.
Guide to taxation of charitable trusts under ITA 2025. Covers Section 12AB registration, 85% application of income rule, accumulation provisions, 80G approval for donors, and ITR-7 filing.
Charitable trust tax compliance under ITA 2025 — Section 136 (12AB registration), Section 135 (80G donor deduction), 15% accumulation Form 9A, ITR-7 annual return, Form 10BD/10BE, FCRA foreign donations.
Charitable trust and NGO taxation under Chapter XVII-B (Sections 327-355) of ITA 2025. Section 328 registration, 85% application rule, accumulation, Section 133 (80G) approval, anonymous donations, and compliance requirements.
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