280 professional guides across 18 subject groups, with current-law context, old terminology, document lists and official references.
Search by topic, form, approval, certificate, authority or practical compliance question. Every guide is organised with clear explanations, document checklists and relevant official-source references.
Audit framework, returns, donation classification and financial records
Under the Income-tax Act, 2025 framework for tax year 2026-27 onward, Form 113 is the donation statement filed by the reporting organisation and Form 114 is the donor…
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Corpus, general, CSR and anonymous receipts are not interchangeable categories. The donor instruction, purpose restrictions, identification records, accounting treatment and applicable tax/reporting rules determine how each receipt should…
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Forms 10B and 10BB are audit-report forms for eligible charitable/religious organisations under the applicable Income-tax Act, 1961 assessment-year framework. Form 10B applies in specified cases such as higher…
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NGO financial reporting normally connects the Receipts & Payments Account, Income & Expenditure Account and Balance Sheet. The statements should reconcile with books, bank balances, grants/donations, fixed assets,…
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Corpus, grants, fixed assets and related-party transactions need clear classification and supporting records because they can affect audit disclosures, application-of-income calculations, donor restrictions and tax scrutiny. Board/trustee approvals…
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ITR-7 is the income-tax return used by persons, including many charitable/religious organisations, that are required to furnish a return under specified exemption/special provisions rather than ordinary business-return categories.…
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An NGO income-tax demand should be reconciled with the return, processing/assessment order, tax credits, exemptions claimed and any earlier rectification or appeal. Paying or disputing the demand without…
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How registration details, income, application, corpus, assets, liabilities and audit information should reconcile before filing ITR-7.
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Records commonly assembled for the applicable NPO audit report, including books, bank, donation, corpus, assets and compliance details.
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A practical checklist for preparing the records and reconciliations relevant to cases where Form 10BB applies.
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How to maintain donor-wise receipts, modes, restricted/corpus classification, cancellations and bank reconciliation.
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Monthly bank reconciliation, cheque/UPI tracking, cash controls, stale items and audit-ready supporting records.
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How to document reimbursements, remuneration, advances and related-party transactions with approvals and evidence.
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A records-focused explanation of tracking charitable spending, earmarked funds, carry-forward/accumulation concepts and supporting schedules.
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How to preserve digital invoices, vouchers, approvals, bank evidence, ledgers and version history for audit and scrutiny.
Read practical guide →All 15 guide titles are listed for easy discovery. Open any title for its complete documents, process, current note and official source.
