Which audits a trust needs.
Audit to keep the exemption
Registered trusts with income above the exemption limit, before applying the exemption, must have their accounts audited and file the report.
Public trust audits
Several states require public trusts to have audited accounts filed with the Charity Commissioner. See Charity Commissioner Submission.
Foreign contribution audit
NGOs receiving money from abroad need FCRA registration and an annual return with audited accounts. See FCRA Audit.
Donor and grant audits
Project audits and utilisation certificates for UK and other funders.
Income-tax forms and dates.
| Filing | Form now | Formerly | Due |
|---|---|---|---|
| Audit report | Form 112 | Form 10B or 10BB | One month before the return due date |
| Income tax return | ITR for trusts | ITR-7 | 31 October for audited trusts |
| Statement of donations | Form 113 | Form 10BD | 31 May after the year |
| Donor certificates | Form 114 | Form 10BE | 31 May after the year |
| Renewal of registration | Form 105 | Form 10AB | At least six months before expiry |
New form numbers apply from tax year 2026-27. Reports for 2025-26 still use the old forms. See Form 10B and Form 10BD Filing.
For UK charities and donors.
An Indian NGO can only receive foreign money, including grants from UK charities and donations from people in the UK, if it is registered under FCRA or has prior permission. Foreign funds must go into the designated FCRA account at the specified bank branch.
UK charities funding overseas partners are expected to carry out due diligence and monitor how funds are used. Independent audits and utilisation certificates from India give them the evidence they need.
How we audit.
Map the requirements
Income tax, state trust law, FCRA and funder conditions.
Test the accounts
Receipts, application of income, project spending and fund separation.
Compliance points
Registration conditions, accumulation and investment rules.
Reports and returns
Audit report, return and FCRA filings on time.
For funders
Project-wise statements and certificates for UK funders.
Why clients choose us for audits.
Every audit is led and signed by Chartered Accountants in India.
Findings written for UK boards, audit committees and group auditors.
A written engagement letter with scope, timetable and fee.
Independence checks and a second-partner review on every report.
Encrypted document sharing, with site visits where the work needs them.
Clear, prioritised recommendations your team can act on.
Trust audits for UK charities and their Indian partners.
We work with UK charities, foundations and donors across the UK who fund Indian NGOs, and with the Indian trusts and societies they support.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Trust audit FAQs.
Funding or running an NGO in India?
Tell us about the organisation and its funding. We will list the audits and handle them.
This page is general guidance based on the Companies Act, 2013, Indian tax law and regulator guidelines as they stand. It is not legal or financial advice for your situation. Thresholds and requirements can change, so please speak to us before acting on it.