NGOs may need several audits: an income tax audit with the report in Form 10B or 10BB for exemption, FCRA audited accounts with Form FC-4, state-mandated audits for trusts and societies in some states, and statutory audits for Section 8 companies. Audit reports must be filed on time to protect 12A, 80G and FCRA status.
Income tax audit
Required where income before exemption exceeds the basic limit; filed before ITR-7.
FCRA audit
Separate audited statements for foreign contributions.
State law audits
Public trusts in some states file audited accounts with the Charity Commissioner.
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- Fund-wise accounts
- Grant utilisation records
- Donor receipts and 10BD data
Frequently asked questions
Which form: 10B or 10BB?
Depends on income, foreign contributions and other criteria in the rules.
Is audit needed for small NGOs?
If income exceeds the exemption limit, yes; FCRA NGOs always need audited accounts.
Who can audit NGOs?
Chartered accountants in practice.
What if audit report is late?
Exemption can be denied for delayed filing.
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