The NGO Compliance Calendar: A 12-Month Plan for 80G, FCRA and Form 10BD Deadlines

Compliance is easier to manage when it is part of your regular routine, not a scramble just before a deadline. A simple calendar helps you see what is due, who is responsible, and what records your team needs to prepare.

This guide follows India’s financial year, from April to March. Use it as a planning framework, then confirm the rules and deadlines that apply to your organisation with your chartered accountant or legal adviser. Due dates can vary by filing, organisation type and government extensions.

First, know which deadlines you are tracking

Three important compliance areas often sit on an NGO’s calendar:

• 80G donation reporting: Eligible institutions report donations received through the applicable statement and issue the corresponding donor certificate. For filings under the earlier system, the familiar forms are 10BD and 10BE.
• FCRA annual reporting: Organisations registered under FCRA, or holding prior permission, file an annual return in Form FC-4. A NIL return is also required when there was no foreign contribution during the year.
• FCRA quarterly website disclosure: This is not a quarterly FC-4 return. If your organisation receives foreign contribution in a quarter, it must publish the prescribed receipt details on its website or the government-specified website within 15 days after that quarter ends.

The Income Tax Department’s Form 10BD–10BE FAQs state that Form 10BD is due by 31 May immediately after the financial year in which donations were received. The FAQ also explains that Form 10BE is issued to donors after filing.

Check the form name for the year you are filing. The Income Tax Department’s guide to forms under the Income-tax Act, 2025 maps former Form 10BD to Form 113 and former Form 10BE to Form 114. Confirm the correct form and deadline on the portal for your filing period.

Set up your calendar before the year gets busy

For each task, write down four things: the statutory deadline, an earlier internal deadline, the person doing the work, and the person checking it. Name a backup owner too, so a task does not stall when someone is away.

Set internal deadlines a few weeks ahead of statutory ones where possible. That gives your team time to find missing records, resolve differences and get advice before filing. Keep copies of submissions, acknowledgements, certificates and supporting documents in one organised place.

Your April-to-March plan

April: Close the year and gather records

Start the new financial year by closing the books for the year just ended. Reconcile donation records with bank statements, payment reports and receipt registers. Separate domestic and foreign contributions, and check that donation records contain the details needed for reporting.

Assign an owner for each filing. Agree on a document handover date with your accountant, and list any missing statements or donor information.

May: Prepare donation reporting

For the previous financial year, eligible 80G institutions should prepare the applicable donation statement and donor certificates. Under the familiar Form 10BD process, the Income Tax Department sets 31 May as the filing deadline and the deadline for issuing Form 10BE.

Build in time to review donor names, identifiers, donation amounts and payment details before submission. If your organisation had no donations in the relevant year, the Department FAQ says Form 10BD is not required. Check the requirements for your particular filing period.

June: Review FCRA records and accounts

If your organisation has FCRA registration or prior permission, check that foreign contribution records, bank entries, utilisation records and supporting documents are complete for the year. Coordinate early with the person preparing your audited accounts and FC-4 return.

Use this month to check registration validity and any other renewal dates that apply to your organisation.

July: Complete the first quarterly check

Review the quarter that ended on 30 June. If you received foreign contribution in that quarter, publish the required receipt details by 15 July. Keep a dated copy or record of the published information.

Also check that your team is using the correct accounts and records for foreign contributions. Ask a named reviewer to confirm the disclosure is complete.

August: Check annual accounts and return preparation

Follow up on audited accounts, schedules and supporting documents. Resolve questions with your auditor while there is still time to make corrections. Confirm the FC-4 return preparation is progressing, rather than leaving it to the final weeks of the year.

September: Review donor and registration records

Check that your donor and tax records are ready for the next annual reporting cycle. Review registration certificates and renewal dates, and note any requirements that need professional advice.

A short review now can help your team spot missing details before year-end work begins.

October: Make the second quarterly disclosure

Review foreign contribution received in the quarter ending 30 September. Where applicable, publish the required details by 15 October. For the rest of the month, follow up on audit and FC-4 preparation, and confirm who will review the return before filing.

November: Review the draft FC-4

Ask the preparer to share a draft FC-4 and supporting schedules for review. Check that the figures match the organisation’s records and audited accounts. Allow time to correct errors and obtain any necessary approvals.

If your organisation had no foreign contribution, confirm the NIL filing requirement and the applicable process.

December: File the FCRA annual return

The ordinary FC-4 deadline is 31 December following the financial year. Confirm the deadline and current portal instructions for your filing year, and aim to submit well before the final day.

Save the filed return and acknowledgement. The FCRA portal provides FC-4 annual return services. Check the official portal for the latest requirements.

January: Make the third quarterly disclosure

Review the quarter ending 31 December. If foreign contribution was received, publish the required receipt details by 15 January. Record who completed the task and where the disclosure can be verified.

February: Review gaps and prepare the year-end checklist

Check for incomplete donation records, unreconciled entries or missing supporting documents. Confirm which annual filings and audit tasks will be due after 31 March. Agree on dates with your finance team and adviser.

March: Close the year with a clean handover

Before the financial year ends, make sure the people responsible know what records they must preserve and when they need to hand them over. Review the calendar with your team. Update owners and internal deadlines if roles or processes have changed.

Keep a monthly rhythm too

A calendar works best with small, regular checks. Each month, reconcile donation records with bank activity, review recurring donations and follow up on missing information. If you receive foreign contributions, keep those records clearly identified. Regular reviews make annual reporting more manageable.

Make the calendar useful for your team

A calendar is not just a list of dates. It is a shared plan that helps your team prepare calmly and protect the time you need for your work in the community. Keep it somewhere owners and reviewers can access, and revisit it at the start of each quarter.

Rules and portal instructions can change. Confirm current requirements with the relevant government portal and your professional adviser before filing. For general information about Daankosh, visit daankosh.com.