Income Tax

Trust / NGO Tax Filing

Protect your NGO's tax exemption with correct ITR-7 filing.

About Trust / NGO Tax Filing

Trusts, societies, Section 8 companies and other charitable institutions registered under 12A/12AB must file their income tax return in Form ITR-7. To retain their exemption, they must apply at least 85% of their income towards charitable objects, maintain proper books, and — where income exceeds the basic exemption limit before exemption — get their accounts audited and file Form 10B/10BB. Accurate ITR-7 filing is critical because errors or non-compliance can jeopardise the hard-earned 12A and 80G registrations and expose the organisation to tax on its entire income. We handle the computation, audit alignment and timely filing so your NGO's exemption stays fully protected.

Who needs this

Trusts, societies, Section 8 companies and charitable/religious institutions.

Documents required

The process — step by step

  1. Compile receipts, application of income and financials
  2. Verify 85% application and accumulation rules
  3. Align with audit report (Form 10B/10BB)
  4. Prepare and file ITR-7
  5. Maintain records for exemption compliance

Timeline & fees

Timelines and government fees are indicative and subject to processing by the relevant authority. Approval and its timing are decided by the authority and cannot be guaranteed.

Frequently asked questions

How much income must an NGO apply to charity?

At least 85% of its income must be applied to charitable objects to retain exemption.

Which form do NGOs file?

Form ITR-7 is used by trusts, societies and Section 8 companies.

Is an audit report required?

Yes, Form 10B/10BB audit report is required where income exceeds the exemption limit before exemption.

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Tax Guider — A unit of Corpzen Advisors Private Limited, Chennai, Tamil Nadu.

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