Is statutory audit mandatory for a charitable trust?

Audit is mandatory under s.12A(1)(b) read with Rule 17BA of Income-tax Rules 2022 if the trust's total receipts (income + voluntary contributions) exceed ₹2.5 lakh in a financial year. The audit is conducted by a CA in practice and reported on Form 10B. Below ₹2.5 lakh, audit is not mandatory.

What is Form 10AB and when is it filed?

Form 10AB is the application for regular registration under s.12AB (5 years validity), filed at least 6 months before expiry of the provisional registration (3 years). It is also filed 6 months before expiry of regular registration for renewal. Post Finance Act 2020, all charitable trusts must undergo this 3 + 5 year cycle.

What is Form 10BD and 10BE?

Form 10BD is the annual statement of donations received under s.80G(5) — filed by 31 May of the next FY. Form 10BE is the donation certificate issued to donors — also by 31 May. Donors cannot claim 80G deduction if these forms are not filed.

How much of its income must a trust apply to charitable objects?

Under s.11(1), a trust must apply at least 85% of its income to charitable objects in India during the financial year of receipt. Up to 15% may be accumulated for future application. Accumulated income must be applied within 5 years (s.11(2)); otherwise, tax @ 15% applies under s.115TD.

What is the due date for filing ITR-5 for a trust?

31 October (non-audit case — trusts with receipts ≤ ₹2.5 lakh) or 30 November (audit case — most trusts above ₹2.5 lakh). For AY 2026-27, these dates apply per Finance Act 2025.

What is FCRA registration and when does it renew?

FCRA registration allows a trust / NGO to receive foreign donations. Valid for 5 years; renewal application Form FC-3 must be filed within 6 months before expiry. Post the 2020 amendment, foreign contribution can only be received in SBI Main Branch, New Delhi (single designated account).

What happens if a trust fails to file Form 10AB before expiry of 12AB provisional?

The registration lapses; the trust's income is taxed at the maximum marginal rate (30% + surcharge + cess); donors cannot claim 80G deduction; the trust must re-apply for fresh registration (Form 10A → 10AB cycle).

What is the difference between Form 10B and Form 10BB?

Form 10B is the audit report for trusts registered under s.12AB (or s.12A prior to 2021). Form 10BB is the audit report for entities approved under s.10(23C) (educational institutions, hospitals, etc.) — separate filing. Both are filed before ITR-5.

Editor's pickStartup · NGO / TrustRoC Bangalore Jurisdiction

Trust Registration in Bangalore

Trust annual compliance — ITR-5 by 30 Nov, Form 10BD/10BE by 31 May, Form 10AB before 12AB expiry, FC-4 by 31 Dec. Income taxed at max rate on default.

Statutory basis: Indian Trusts Act, 1882 — Sections 3–8 (creation of private trusts).

Turnaround

7–14 Days

₹

Starts from

₹2,499

Money-back accuracy

Guaranteed

Total starting from

₹2,499

Professional + estimated government fee

Professional fee₹1,499 starts with

Government fee (est.)₹1,000 (Bangalore)

Turnaround7–14 Days

Money-back accuracy. CA/CS specialist. Tracked client portal.

CONFIRMEDverified 25 Aug 2026

Dedicated specialist

CA-led, named point of contact

Tracked client portal

Real-time status, end-to-end

Money-back accuracy

Refile-free if our error

Flat-fee pricing

No hidden charges, ever

About this service

Trust Registration in Bangalore is a key regulatory filing administered by For public trusts in Maharashtra/Gujarat/Rajasthan/MP — Charity Commissioner of the State. For private trusts in other states — Sub-Registrar of Assurances (Registration Department). Income-tax Department for 12A/12AB and 80G; Ministry of Home Affairs for FCRA.. Filing is executed via Trust Deed (drafted on stamp paper — state-specific value); Form under Bombay Public Trusts Act Schedule I — Trust Registration Application Form; Form Schedule II — Change report; **Form 10A** (Income-tax — application for 12A); **Form 10AB** (regular 12A registration after provisional); **Form 10A for 80G** (separate application within 12A form now post Finance Act 2020); **FC-1** (FCRA registration — Ministry of Home Affairs). under Indian Trusts Act, 1882 — Sections 3–8 (creation of private trusts); state-specific Public Trusts Acts — Bombay Public Trusts Act, 1950 (Maharashtra, Gujarat); Madhya Pradesh Public Trusts Act, 1951; Rajasthan Public Trusts Act, 1959; Indian Trustees Act, 1866 (repealed in part). For states without a Public Trusts Act (Delhi, Karnataka, Tamil Nadu, West Bengal), registration under Indian Trusts Act 1882 with the Sub-Registrar of Assurances under Section 18/82 of Registration Act, 1908.. Our specialist-led team ensures full compliance with statutory documentation, eligibility verification, and expedited government approval.

Eligibility & thresholds

Minimum

Any person competent to contract (Section 11 of Contract Act) — major, sound mind. For public trusts, the settlor must intend benefit to public at large (defined class of public — not specific individuals). Minimum 2 trustees (recommended — Trusts Act permits 1 trustee). Trust property must be defined and transferable. Object must be lawful.

Maximum

Minors cannot be settlors. Trust property must be lawfully transferable — e.g. trust cannot be created over chance-succession property. Trust cannot be created for unlawful purpose (Section 4 of Indian Trusts Act). Trust cannot be created for benefit of author's creditors to defraud them.

Statutory floor

Adherence to governing Act
Transparent statutory fee schedule
Mandatory periodic audit disclosures

What's included

Everything in one transparent fee — no add-ons, no surprises.

Investor-Centric AOA Drafting

If you plan to raise institutional funding, standard Articles of Association (AOA) will not suffice. Venture capitalists demand specific clauses regarding right of first refusal (ROFR), tag-along/drag-along rights, and anti-dilution provisions. Our elite corporate lawyers draft sophisticated AOAs that anticipate future funding rounds, preventing costly and time-consuming structural overhauls when you secure term sheets.

Complex Multi-Founder Structuring

Co-founder disputes are the leading cause of early-stage startup failure. We don't just register your company; we advise on optimal equity splits, director roles, and authorized capital distribution. We provide templates for Co-Founder Agreements and vesting schedules, ensuring that the foundational relationship between partners is legally documented and aligned for long-term stability.

Rapid SPICe+ Processing Engine

Time is of the essence for startups. We utilize an advanced compliance engine that preemptively validates all data entered into the SPICe+ (INC-32) form. By cross-referencing PAN databases, checking DIN eligibility, and formatting registered office proofs perfectly, we eliminate typographical errors that typically cause frustrating ROC resubmission delays, ensuring first-pass approval.

Strategic Authorized Capital Advisory

Determining your initial Authorized Share Capital is a delicate balance. Set it too low, and you'll immediately face high fees to increase it during your first seed round. Set it too high, and you pay unnecessary upfront government stamp duty. We analyze your 12-to-18-month funding roadmap to recommend the exact optimal capital structure that minimizes immediate costs while accommodating your immediate growth.

ESOP Implementation Framework

Attracting top-tier talent in the startup ecosystem often requires offering Employee Stock Ownership Plans. A Private Limited Company is the only structure that efficiently supports this. As part of our premium advisory, we structure your initial cap table to accommodate a future ESOP pool seamlessly, ensuring you are ready to incentivize your founding team.

Comprehensive Post-Incorporation Toolkit

Receiving the Certificate of Incorporation is just the starting line. Within the first 30 to 180 days, you must open a bank account, appoint a statutory auditor (ADT-1), and file the Commencement of Business (INC-20A). We provide a complete post-incorporation execution service, handling these mandatory compliance milestones so you can focus entirely on product development and sales.

Government Fee Breakdown

Government charges only — separate from I-Pro's professional fee. All figures verified as of 25 August 2026.

Fee Component	Amount (₹)	Basis / Authority
Stamp duty on Trust Deed	state-specific — Delhi ₹1,000 (charitable); Maharashtra 1% of property value subject to ₹30,000 cap; Karnataka ₹1,000; Tamil Nadu ₹1,000.
Registration fee (Sub-Registrar)	₹100–₹2,500 typically; Maharashtra — 1% of trust property value subject to max ₹30,000.
PAN of trust	₹107.
Form 10A (12A application)	₹2,000.
FCRA registration (FC-3A)	₹1,500.
Total Government Fee	₹1,000	(for default assumptions stated below)

Government charges only — verified statutory schedule for Bangalore, Karnataka. Professional fee separate.

Required documents

Each list identifies exactly what to provide — and what you do not need to submit. Use the accordions to expand.

›PAN of settlor and trustees — Identity and statutory verification
›Aadhaar of settlor and trustees — Identity and statutory verification
›Address proof — Identity and statutory verification
›Passport-size photos — Identity and statutory verification
›**Trust Deed on stamp paper** — value depends on trust property value and state (typically ₹500–₹2,000 for charitable trusts; for property-owning trusts, stamp duty on conveyance applies) — Identity and statutory verification
›Registered office proof — utility bill ≤2 months, NOC from owner, rent agreement — Identity and statutory verification
›Two photographs of each trustee — Identity and statutory verification
›ID proof of two witnesses — Identity and statutory verification
›PAN of trust to be applied after registration — Identity and statutory verification

How it works

Each step is labelled with who performs it — Customer, I-Pro, or the Regulator. Form names are linked to the official portal.

1
Customer⏱ 1-2 Days
Decide trustees (minimum 2), settlor, beneficiar...
Decide trustees (minimum 2), settlor, beneficiaries, trust property, objects.
2
I-Pro⏱ 1-2 Days
Draft Trust Deed with recitals, objects, powers ...
Draft Trust Deed with recitals, objects, powers of trustees, dissolution clause (transfer to similar trust),"irrevocability" clause.
3
Customer⏱ 1-2 Days
Purchase stamp paper (state-specific value)....
Purchase stamp paper (state-specific value).
4
Customer⏱ 1-2 Days
Sign Trust Deed before 2 witnesses; notarise....
Sign Trust Deed before 2 witnesses; notarise.
5
I-Pro⏱ 1-2 Days
Register Trust Deed with Sub-Registrar of Assura...
Register Trust Deed with Sub-Registrar of Assurances under Section 18 of Registration Act, 1908 — registration fee state-specific (₹100–₹2,500 typically; in Maharashtra, registration fee is 1% of trust property value subject to max ₹30,000).
6
I-Pro⏱ 1-2 Days
Apply to Charity Commissioner under Bombay Publi...
Apply to Charity Commissioner under Bombay Public Trusts Act — Form Schedule I — fee state-specific.
7
I-Pro⏱ 1-2 Days
Apply for PAN of trust (Form 49A — Trust/NGO cat...
Apply for PAN of trust (Form 49A — Trust/NGO category) — ₹107.
8
I-Pro⏱ 1-2 Days
Apply for 12A/12AB (Income-tax) — Form 10A — ₹2,...
Apply for 12A/12AB (Income-tax) — Form 10A — ₹2,000.
9
I-Pro⏱ 1-2 Days
Apply for 80G (donor's tax deduction) — Form 10A...
Apply for 80G (donor's tax deduction) — Form 10A — ₹2,000.
10
I-Pro⏱ 1-2 Days
Apply for NGO Darpan (Niti Aayog) — free, instan...
Apply for NGO Darpan (Niti Aayog) — free, instant. FCRA registration — only after 3 years of existence (Form FC-3A) OR FC-1 prior permission for immediate foreign contribution.

Post-registration compliance

What to file next. I-Pro handles these as part of the annual compliance package.

Filing	Form	Deadline
- Section 78 of Registration Act, 1908: failure to Penalty: - Section 78 of Registration Act, 1908: failure to register — documents inadmissible as evidence. - Income-tax Section 12AB: failure to obtain 12A registration — trust income taxed at maximum marginal rate (30% + surcharge + cess). - FCRA Section 35: violation — imprisonment up to 5 years + fine; unauthorised foreign contribution subject to forfeiture. - FCRA Section 33: late filing of annual return (FC-4) — ₹100 per day.	`Trust Deed registration — typically 7–15 working d`	- Section 78 of Registration Act, 1908: failure to register — documents inadmissible as evidence. - Income-tax Section 12AB: failure to obtain 12A registration — trust income taxed at maximum marginal rate (30% + surcharge + cess). - FCRA Section 35: violation — imprisonment up to 5 years + fine; unauthorised foreign contribution subject to forfeiture. - FCRA Section 33: late filing of annual return (FC-4) — ₹100 per day.

Penalties for non-compliance

Statutory penalties under governing regulatory provisions. Avoid non-compliance delays.

Non-compliance	Provision	Penalty
- Section 78 of Registration Act, 1908: failure to	Trust Deed registration — typically 7–15 working d	- Section 78 of Registration Act, 1908: failure to register — documents inadmissible as evidence. - Income-tax Section 12AB: failure to obtain 12A registration — trust income taxed at maximum marginal rate (30% + surcharge + cess). - FCRA Section 35: violation — imprisonment up to 5 years + fine; unauthorised foreign contribution subject to forfeiture. - FCRA Section 33: late filing of annual return (FC-4) — ₹100 per day.

Common mistakes to avoid

Avoidable filing errors that cause delays or rejection. Each can be resolved before submission.

1
Mismatched applicant legal name or identity details across KYC proofs
Why: Government verification APIs cross-check with UIDAI and MCA databases and automatically flag discrepancies in spelling or dates.
Fix: Our specialists pre-validate your documents against official government databases before portal filing.
2
Submitting outdated utility bills or non-notarized commercial leases
Why: Premises proofs older than 60 days or defective landlord NOCs trigger statutory scrutiny queries and multi-week processing delays.
Fix: We verify recent billing dates and provide pre-formatted, legally vetted landlord NOC and lease formats.
3
Selecting incorrect classification, turnover slab, or statutory activity code
Why: Applications filed under inappropriate classifications attract show-cause notices and potential rejection without statutory fee refund.
Fix: We conduct a statutory scope assessment to align your application with the exact regulatory requirements.

Frequently asked questions

Everything you need to know about this service.

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