Reviewed: 25 October 2026 · Talwar Zone — Trust & Non-Profit Advisory
Treat each approval separately
Trusts, societies and Section 8 companies should distinguish their legal constitution and governance; income-tax registration and donor-deduction approval; eligibility to implement corporate CSR projects; and permission to receive foreign contribution. One registration does not replace another, and none guarantees funding.
Understand the income-tax transition
Income for FY 2025–26 is reported for AY 2026–27 under the Income-tax Act, 1961. The new Act applies to Tax Year 2026–27 onwards. A filing made after 1 April 2026 is not automatically governed by the new Act merely because of its submission date.
For applicable new-framework applications, section 332 addresses NPO registration and section 354 addresses donation-related approval. Form 105 is governed by Rule 181. The official form schedule maps provisional applications/orders to Forms 104/106, regular applications/orders to Forms 105/107, NPO audit to Form 112 and donation statements/certificates to Forms 113/114. Use the forms applicable to the relevant period and filing category.
Review existing approval orders, expiry dates, commencement of activities, amendments and pending proceedings before selecting an application category. Do not assume all organisations need immediate re-registration.
Check the governing documents
Review charitable or religious objects, beneficiary provisions, investment and utilisation powers, trustee authority, conflicts, amendments and dissolution arrangements.
Public charitable and religious endowments should not be described as generally governed by the Indian Trusts Act, 1882: its savings clause excludes those endowments. Applicable state law, registration law and the governing instrument need separate consideration.
Record trustee and office changes appropriately. A registered supplemental deed is required where the applicable law and instrument require it; it is not a universal requirement for every administrative change.
Prepare a filing-ready record set
- Founding instrument, registration records and amendments.
- Existing tax orders, applications and correspondence.
- Trustee or governing-body records and resolutions.
- Accounts, returns and applicable audit reports.
- Activity notes, programme expenditure and supporting evidence.
- Donation registers and applicable donor statements/certificates.
- Darpan and other portal details where required.
Use a secure channel for identity records. Do not collect or publish unnecessary personal data.
Check CSR eligibility
Determine the implementing-agency category under the CSR Rules before treating CSR-1 as available. The three-year record of similar activities applies to the relevant independent-agency category, with different conditions for other categories.
Eligible implementing agencies must complete the prescribed registration process. CSR-1 does not guarantee a grant; donors may assess governance, project budgets, outcomes and utilisation controls.
Classify overseas receipts before acceptance
Tax approval and CSR registration do not provide FCRA permission. Determine whether the proposed receipt is “foreign contribution” under FCRA, considering the source, donor status, nature of receipt and statutory exclusions.
Where FCRA applies, review registration or prior permission, designated banking, permitted utilisation, accounting and reporting before acceptance. Avoid treating every overseas receipt as foreign contribution.
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Official references
- Income Tax Department: Transition FAQs
- Income Tax Department: Forms 105 and 107 manual
- Income Tax Department: 2026 form mapping
- MCA: CSR FAQs
- MHA: Official FCRA portal
Scope note: Eligibility, filing deadlines and professional certification depend on the organisation’s facts and applicable provisions. Registration and grant decisions remain with the relevant authority or donor. This guide is general information; a written engagement defines any assignment.