CBDT approval for NGOs to work out side India?‎

Posted on December 19, 2019 by SRRF

Dear Sir,

Please share some inputs on getting approval from CBDT to work outside
India for Charitable Purpose to promote International Welfare. What
are the criteria and the procedure.

Regards

Pragya Thakur

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2 Responses to CBDT approval for NGOs to work out side India?‎

  1. Subhash Mittal says:
    January 6, 2020 at 12:20 pm

    S. 11 of the Income Tax covers taxation of charitable entities. Subsection 11(1) states that income shall not be included in the total income of the previous year of a charitable entity to the extent to which such income is applied to such purposes in India. Key word is applied in India. In other words, a charitable entity can use its income only for activities in India. If an NGO wants to apply its income outside India, it needs to apply to CBDT, which may give approval if the if it is in accordance with GoI policies of friendly relationships.

    Application needs to be made to Member(IT), CBDT, New Delhi. The application must contain the information as per Annexure -I. Most of the information sought is to confirm ‘id’ & antecedents of the NGO, including issue like any pending proceedings by any Dept. It specifically has a lot of focus on FCRA non-compliance, if any.

    As far as receiving approval from CBDT, this depends on Govt policy. Our current experience is that Govt is not easily giving approval under this clause. Last major approvals have been provided at the time of Nepal Earthquake. In fact even that was only for initial few weeks. However in case anybody has different experience, it would be good to know.

    • Pragya Thakur says:
      January 8, 2020 at 6:49 am

      Thank you very much Mittal sir. Can you please share with us annexure I. We want to apply for one of our projects.

      Regards
      Pragya Thakur

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