Serving trusts, societies, Section 8 companies and other not-for-profit organisations, now governed as Registered Non-Profit Organisations (RNPOs) under the Income-tax Act, 2025.
- FCRA Services — Applications for FCRA registration and prior permission, filing of annual returns (Form FC-4), intimations for changes, and advisory on utilisation and reporting of foreign contributions.
- Income Tax Registration (RNPO) — Applications for registration under Section 332 of the Income-tax Act, 2025 (corresponding to Sections 12A/12AA/12AB of the erstwhile Income-tax Act, 1961), including provisional and regular registration.
- Approval for Donor Deduction — Applications for approval under Section 354 of the Income-tax Act, 2025 (corresponding to Section 80G of the erstwhile Act), enabling donors to claim deduction under Section 133 of the 2025 Act.
- Compliance & Audit — Audit of accounts of Registered Non-Profit Organisations, filing of the applicable return of income, and preparation of the prescribed audit reports under the Income-tax Rules, 2026.
- Transition Advisory — Guidance on the migration of existing registrations to the RNPO framework under Part B of Chapter XVII of the Income-tax Act, 2025 (Sections 332 to 355), including the continuation of subsisting registrations and revised compliance obligations.
- Advisory — Guidance on maintenance of books, corpus and restricted funds accounting, CSR receipt compliance, and governance documentation.
Note: With effect from 1 April 2026, the Income-tax Act, 2025 consolidates the entire not-for-profit framework into Part B of Chapter XVII (Sections 332 to 355) and adopts the term “Registered Non-Profit Organisation”. Entities holding valid registration under Sections 12A, 12AA, 12AB or Section 10(23C) of the erstwhile Act are recognised as RNPOs under the new Act.