Chennai · Expert Advocates
Trust & NGO Income Tax Filing in Chennai (ITR-7)
Charitable trust, Section 8 company and NGO ITR-7 filing with 12A, 80G, 10B audit and FCRA compliance support.
Why Velan Law
- Filed before 31 October (audit case)
- Full exemption preserved
- 12A / 80G / FCRA support
Trusts, Section 8 companies and registered NGOs must file ITR-7 every year, even if income is fully exempt under Section 11/12. Velan Law Associates handles ITR-7 filing along with Form 10B / 10BB audit, 12A and 80G renewal under the new e-registration regime, and FCRA annual returns for foreign-funded NGOs.
Key Benefits
- Preserve 100% exemption under Section 11 / 12
- 85% application of income managed with Form 9A / 10
- Form 10B / 10BB audit (mandatory above ₹5 crore)
- 12A and 80G renewal (5-yearly)
- FCRA annual return (Form FC-4) for foreign-funded NGOs
Documents Required
- Trust deed / MOA-AOA / society bye-laws
- 12A and 80G certificates (URN)
- Audited financial statements
- Form 10B / 10BB audit report
- Bank statements & donation receipts
How We Work
Audit Coordination
Coordinate Form 10B / 10BB audit with CA before filing.
Application of Income
Apply 85% of receipts; file Form 9A / 10 for any accumulation.
ITR-7 Filing
Filed online with DSC of trustee / managing committee.
12A / 80G Renewal
5-yearly renewal under the e-registration regime via Form 10A / 10AB.
FCRA Compliance
Annual FCRA return (FC-4) filed for NGOs receiving foreign contributions.
Frequently Asked Questions
Must a trust file ITR even if income is exempt?
Yes. ITR-7 is mandatory for every entity claiming exemption under Section 11, 12, 10(23C), 10(46) etc., regardless of taxable income.
What is Form 10B?
Audit report for charitable / religious trusts with total income above ₹5 crore or receiving foreign contributions. Form 10BB applies in other audit cases.
How often must 12A and 80G be renewed?
Every 5 years under the new e-registration regime via Form 10AB. Fresh applications use Form 10A.
What is FCRA?
Foreign Contribution (Regulation) Act — NGOs receiving foreign donations must hold a valid FCRA registration and file annual Form FC-4.
What is the due date for ITR-7?
31 October of the assessment year, where audit under Section 12A(b) is mandatory; 31 July otherwise.
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