NGO Annual Filing Requirements#
Form 10B (Audit Report)#
- Tax audit for NGOs
- Required for 80G beneficiaries
- CA certification required
- Due date: 31st October
Form 10BD (Donor Report)#
- List of donors
- Donation details above ₹50,000
- Due date: 31st October
Form 10BE (Certificate)#
- Donation certificates issued
- For donors claiming deduction
- Annual submission required
Due Dates#
| Form | Due Date | Authority |
|---|---|---|
| 10B | Oct 31 | Income Tax |
| 10BD | Oct 31 | Income Tax |
| 10BE | Oct 31 | Income Tax |
Penalties#
- Late filing: ₹10,000
- Non-filing: Prosecution