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Finin2min Part 2

NGO Income-tax, Section 8 and CSR Interface

Searchable publication index for NGO Income-tax, Section 8 and CSR Interface.

17 pages

Companies Act section 135 — CSR applicability and spending

Companies Act section 8 — Section 8 company licence and governance

Companies CSR Policy Rules — Implementing agency, registration and reporting

CSR-1 — Implementing agency registration

CSR-2 — CSR reporting

Form 10A — Registration/approval application

Form 10AB — Renewal, conversion and modification application

Form 10B/10BB — Audit-report applicability and filing

Form 10BD/10BE — Donation statement and donor certificate

Income-tax section 11 — Income from property held for charitable or religious purposes

Income-tax section 12 — Voluntary contributions and deemed income treatment

Income-tax section 12A — Conditions for sections 11 and 12

Income-tax section 12AB — Registration and renewal procedure

Income-tax section 13 — Cases where exemption is denied

Income-tax section 80G — Donor deduction approval and receipt controls

Related-party and benefit controls — Private benefit, specified persons and conflict governance

Schedule VII — Eligible CSR activities