Next due: AOC-4 financial statements — 30 Oct (3 days)
Mon–Sat · 10:00–19:00 ISTinfo@caworks.in
Annual obligations
Trust or society
Charitable and religious bodies — Exemption depends on registration, application of income and timely audit.
| Obligation | When |
|---|---|
| Statement of donations – Form 10BD | 31 May |
| Audit report – Form 10B / 10BB | Before ITR |
| Income tax return (ITR-7) | 31 Oct |
| FCRA annual return – FC-4, if registered | 31 Dec |
| Renewal of 12AB / 80G before expiry | 6 months before expiry |
Indicative list. GST, TDS and labour law apply where registered.
Other entity types
Salaried individualEmployees and pensionersProprietorshipTraders, shops, freelancersPartnership firmRegistered or unregistered firmsLLPLimited Liability PartnershipsPrivate limited companyIncluding small companiesOne Person CompanySingle-member companySection 8 companyNot-for-profit companiesHindu Undivided FamilyHUF with a KartaStartupDPIIT-recognised venturesNRINon-resident Indians