CSR Funds and Grant Utilisation – Accounting Records
Explains why project-wise receipts, expenditure, bank records, utilisation evidence and grant conditions should be traceable for CSR and institutional grants.
LEGAL CONSULTANT
NGO Audit & ITR – Legal Consultant
ITR-7 for NGOs – Complete Guide
Explains who commonly uses ITR-7, the information and financial records that should be organised, and why the applicable exemption/approval and audit details must be correct.
Income-tax Demand, Rectification and Appeal for NGOs
Explains how to understand an outstanding demand, compare it with the return/order, organise evidence and consider rectification, response, appeal or stay options based on the case.
NGO Audit, Form 10B and Form 10BB – Complete Guide
Explains NGO audit, the distinct roles of Forms 10B and 10BB, financial statements, supporting books and the importance of checking the applicable assessment-year rules.
Form 10B vs Form 10BB – Which Audit Report Applies?
Explains the main distinction between the two audit-report routes and why income level, foreign contribution, application outside India and the relevant assessment year must be checked.
NGO Audit Documents Checklist
A practical list of accounting, bank, donation, grant, asset, governing-person, approval and supporting records commonly organised before an NGO audit.
Receipts & Payments, Income & Expenditure and Balance Sheet – NGO Accounts Explained
Explains the purpose and relationship of the three core statements used by many charitable organisations and why they must reconcile with books and bank records.
Corpus Fund, General Fund, Restricted Grants and Unrestricted Grants
Explains common fund classifications and why donor restrictions, purpose, utilisation and accounting treatment should be documented clearly.
Fixed Assets and Depreciation in NGO Accounts
Explains asset registers, additions, disposals, depreciation and the need to align accounting treatment with the applicable tax/accounting framework.