Form 10BD(Annual return for declaring S.80G receipts): As many of you would know that for FY 2022-23, Form 10BD for declaring donations received under S.80G is required to be submitted to the authorities by 31st May 2023. There is some good news, timeline has now been extended to 30th June 2023.
Form 10A/ 10AB (Application for provisional /renewal of registration under S.12A/80G): Earlier the last date for filing these applications were 30-09-2022 / 25-11-2022, as the case maybe. We are happy to report that these have now been extended to 30-09-2023. This is a great news for NGOs who have not applied earlier and were fearing orders under S.115TD (accretion of income). Such NGOs must utilize this last opportunity and immediately apply for renewal / provisional registration before the due date.
Form 9A / 10B (Furnishing option for Deemed application / Accumulation) As many of you would know that the govt has now advanced due date for filing of these applications by two months (i.e. 31st August 2023), compared to earlier requirement of filing the same by the due date of filing the income tax return (31st October). While the govt has not relaxed this date, however it has stated that in case these Forms are filed before the date of filing the return (i.e. 31st October 2023), there will be no loss for claiming application / accumulation in the NGO’s Income Tax return.
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Socio Research & Reform Foundation (NGO)
512 A, Deepshikha, 8 Rajendra Place,
New Delhi – 110008