NGO, Trust & Section 8 Company Compliance Calendar — FY 2026‑27
The non‑profit compliance calendar for FY 2026‑27 consolidates the critical filings for Section 8 companies, trusts, and societies. It covers the 10B/10BB audit report and event‑based CSR‑1 registration at the end of September, the FCRA annual return by the end of October, and the outer‑year registration renewals for 12A/80G and FCRA that, while falling in 2031, must be tracked now to avoid missing validity windows. All entries reflect the FY 2025‑26 reporting year under the Income‑tax Act, 1961, the Companies Act, 2013, and the Foreign Contribution (Regulation) Act, 2010.
30 September 2026 (Wednesday)
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Form 10B/10BB audit report for FY 2025‑26 (applicable to entities with 12AB/10(23C) registration). Applicability: Section 8 Companies, Trusts, Societies registered under section 12AB or approved under section 10(23C). Reference: Section 12A(1)(b)/10(23C), Income‑tax Act 1961
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CSR‑1 registration (event‑based; required only if the entity is newly undertaking CSR‑implementing activities — no fixed annual date, this is an illustrative anchor). Applicability: Section 8 Companies, Trusts, Societies seeking CSR‑implementing‑agency status. Reference: Rule 4(2), Companies (CSR Policy) Rules 2014 [event‑triggered, not a fixed date]
31 October 2026 (Saturday)
- FCRA Annual Return (FC‑4) for FY 2025‑26. Applicability: FCRA‑registered NGOs, Trusts, Section 8 Companies receiving foreign contribution. Reference: Rule 17, Foreign Contribution (Regulation) Rules 2011
01 January 2031 (Wednesday)
- FCRA registration renewal (5‑year validity cycle; illustrative outer date — verify actual renewal date per each entity’s FCRA certificate). Applicability: FCRA‑registered NGOs, Trusts, Section 8 Companies. Reference: Section 12(4)/16, FCRA 2010 [date entity‑specific, flagged]
31 March 2031 (Monday)
- 12A/80G registration renewal (5‑year validity cycle from last renewal; illustrative outer date — verify actual renewal date per each entity’s registration certificate). Applicability: Trusts, Section 8 Companies, Societies registered under section 12AB and approved under section 80G. Reference: Section 12AB/80G(5), Income‑tax Act 1961 [date entity‑specific, flagged]
How We Help
The non‑profit compliance calendar mixes annual filings — 10B/10BB audit and FC‑4 return — with event‑based registrations like CSR‑1 and the critical long‑horizon renewals for 12A, 80G, and FCRA. Missing a renewal deadline can suspend tax exemptions or block foreign funding, so early tracking matters. At Anuj Desai & Associates, we maintain a live register of every registration’s expiry, prepare the audit reports and returns from validated books, and submit them directly to the Income Tax Department, MCA, and FCRA portal. If you would rather have us manage the entire non‑profit compliance cycle, reach out to our social sector desk.