Formation, registration and ongoing compliance of not-for-profit and community organisations of all legal forms.
- Section 8 Company — Incorporation of not-for-profit companies under Section 8 of the Companies Act, 2013, including licence application, drafting of Memorandum and Articles with charitable objects, and post-incorporation registrations.
- Society Registration — Registration of societies under the Societies Registration Act, 1860 (and applicable state amendments in Delhi/UP), including drafting of Memorandum of Association and Rules & Regulations.
- Public Charitable Trust — Drafting and registration of trust deeds for public charitable and religious trusts, including guidance on settlor, trustee and beneficiary provisions and stamp duty requirements.
- Resident Welfare Associations (RWA) — Registration of RWAs and apartment owners’ associations under applicable state legislation, drafting of bye-laws, and guidance on maintenance fund structure and taxability of member contributions under the principle of mutuality.
- RNPO Registration — Applications under Section 332 of the Income-tax Act, 2025 (corresponding to Sections 12A/12AA/12AB of the erstwhile Income-tax Act, 1961), and approval under Section 354 (corresponding to Section 80G) for donor deduction.
- Darpan, CSR-1 & Other Registrations — NGO Darpan (NITI Aayog) enrolment, CSR-1 filing for eligibility to receive CSR funds, and grant portal registrations as applicable.
- Books & Fund Accounting — Setup and maintenance of books with proper segregation of corpus, restricted and general funds, and grant-wise utilisation records, in line with Part B of Chapter XVII of the Income-tax Act, 2025.
- Audit & Return Filing — Statutory audit under the governing law, income tax audit reports in the prescribed forms under the Income-tax Rules, 2026, filing of the applicable return of income, and annual filings with the Registrar of Companies or Registrar of Societies, as applicable.
- Commercial Activity Compliance — Advisory on the limits and separate book-keeping requirements applicable to incidental commercial activity of RNPOs under Sections 345 and 346 of the Income-tax Act, 2025.
- RWA Compliance — Accounting for maintenance collections, GST advisory on monthly maintenance charges, TDS compliance on vendor payments, and annual accounts for general body meetings.
- Governance Support — Drafting of resolutions, minutes of governing body/trustee meetings, and guidance on statutory registers and record-keeping.
Note: With effect from 1 April 2026, charitable trusts and institutions are governed as “Registered Non-Profit Organisations” under Part B of Chapter XVII of the Income-tax Act, 2025 (Sections 332 to 355). Corresponding provisions of the erstwhile Income-tax Act, 1961 are indicated for ease of reference.