Category Archives: FCRA, TAX, LEGAL

Foreign Contribution Regulation Act

Notices under S.23 of FCRA Act

Notices under S.23 of FCRA Act. 2010 It has come to our knowledge that currently several International NGOs are receiving notices from FCRA Department for various reasons including inspection under S.23 of FCRA Act 2010. This seems to be first … Continue reading

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Deduction of TDS on Grants

Dear friends, I request your guidance on the following query. If an NGO ( Grantee) has 12 A certificate but does not have 80 G certificate, and if the same NGO is getting donation / grant from an 80 G … Continue reading

Posted in FCRA, TAX, LEGAL | 5 Comments

Tax Exemptions & New Tax Slabs

Dear Friends, Season’s greetings! Those who opt for new income tax slabs have no incentive to donate for charitable purposes. Is it not? Do corporates get exemption on CSR spending? If yes, why do they insist on recipients to have … Continue reading

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Budget Proposals: NPO Taxation‎

Budget Proposals: NPO Taxation In today’s post, proposals relating to registration requirement for New NGOs are covered. NEW NPOS S.12AA/S.80G/S.10(23) Earlier any NPO wanting to apply for registration under S.12AA or S.10(23C) could do so anytime. Generally once granted approval, … Continue reading

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Budget 2020 – Existing NGOs 12AA Registration

All NGOs need to reapply for 12A / S.80 G certificates EXISTING NGOS Budget 2020 has brought bad news to all non-profit organizations, everyone would need to reapply for renewal of 12AA & 80G and S.10(23C) certificates. Let’s deal with … Continue reading

Posted in FCRA, TAX, LEGAL | 6 Comments

Purchase of USG machine for Hospital

Sir, Can a non FCRA registered Trust take financial help from FCRA registered organisation for buying USG machine and other equipements for its small hospital having licence from the government?’ Please do reply soon. With best regards.Samir Kr. Halder,

Posted in FCRA, TAX, LEGAL | 1 Comment

Rectifying error in Quarterly returns

Dear Members An Indian entity transferred money to our FCRA account in March 2019. We informed the bank and the funds were returned immediately. While filing quarterly returns the amount has been mistakenly shown as income. Is there a process … Continue reading

Posted in FCRA, TAX, LEGAL | 4 Comments

Closing of FCRA Utilisation Bank Account

Dear Sir, We have a registration under the FCRA act. We want to close an existing utilisation bank account. Is it necessary to take any prior permission from FCRA Department of the MHA? Or is it necessary to intimate the … Continue reading

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CBDT approval for NGOs to work out side India?‎

Dear Sir, Please share some inputs on getting approval from CBDT to work outsideIndia for Charitable Purpose to promote International Welfare. Whatare the criteria and the procedure. Regards Pragya Thakur

Posted in FCRA, TAX, LEGAL | 2 Comments

Can a person can be part of executive committee member in more than one FCRA registered ‎organization?‎

Dear Members We have following query:- Can a person be a executive committee member in more than one FCRA registered organization ? In one association , he is chief functionary and in second confederation , vice president. Now confederation while … Continue reading

Posted in FCRA, TAX, LEGAL | 4 Comments