Trust & NGO Audit · Panaji, Goa

Audit Under the Trust Act

Specialised audits for public charitable trusts, societies, NGOs and Section 8 companies in Goa — protecting your 12A and 80G exemptions with accurate fund-utilisation review and Form 10B reporting.

Overview

Keep your tax-exempt status safe.

Charitable trusts, societies and NGOs enjoy valuable income-tax exemptions under Sections 11 and 12 — but only if their accounts are audited and the report filed on time in Form 10B or 10BB. A single missed deadline can put the entire exemption at risk.

N D Savla & Associates provides reliable trust, society and NGO audits in Goa, examining fund utilisation, donations, grants and compliance with the trust deed. We protect your 12A and 80G status, support donor reporting, and handle the related income-tax return filing and accounting so your organisation can focus on its mission.

What's covered

Complete charitable-sector compliance.

Audit, exemption and reporting — handled with care.

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Accounts audit

Audit of receipts & payments, income & expenditure and balance sheet against the trust deed and applicable law.

Form 10B / 10BB reporting

Audit report for 12A/12AB registered entities, covering income, application and accumulation of funds.

12A & 80G support

Registration, renewal and compliance so exemptions and donor deductions stay valid.

Fund & grant utilisation

Verification of how donations and grants are applied, with donor-specific utilisation certificates.

FCRA compliance

Reporting for NGOs receiving foreign contributions, where applicable.

Return filing

On-time income-tax return and audit-report filing to safeguard exemption.

Our process

Simple, sensitive, on time.

01

Discovery call

Understand your trust, registrations and reporting needs.

02

Records review

Secure collection of accounts, donations and grant records.

03

Audit & 10B prep

Fund-utilisation review and accurate Form 10B/10BB drafting.

04

File & protect status

Timely filing to safeguard your 12A/80G exemption.

Frequently asked questions

Trust & NGO audit, answered.

Which trusts and NGOs are required to be audited?

Public charitable and religious trusts, societies and Section 8 companies must be audited when income exceeds the basic exemption limit before claiming exemption, or where required under state trust law. 12A-registered entities claiming exemption must file Form 10B or 10BB.

What is Form 10B and when is it required?

Form 10B is the audit report for charitable or religious trusts registered under Section 12A/12AB, required when total income before exemption exceeds the basic limit. It reports income, application of funds, accumulation and compliance with Sections 11 and 12.

What is the difference between 12A and 80G registration?

12A/12AB grants the trust exemption on income applied to charitable purposes; 80G lets donors claim a deduction on their donations. Many organisations hold both — we help with registration, renewal and related audit and filings.

Do trusts need to file an income tax return?

Yes. Registered trusts and NGOs file a return with the audit report in Form 10B/10BB to claim exemption. Filing late can result in loss of exemption and tax on the entire income.

What records does a trust audit examine?

Receipts and payments, income and expenditure, balance sheet, donation records, grant utilisation, FCRA receipts where applicable, fixed assets, and compliance with the trust deed and exemption conditions.

What happens if a trust does not get audited or files late?

It can lead to denial of exemption under Sections 11 and 12 — meaning the trust's income may be taxed in full, plus penalties. Timely audit and filing protect tax-exempt status.

Do you handle FCRA and grant utilisation reporting?

Yes. For NGOs receiving foreign contributions or institutional grants, we help with FCRA compliance, utilisation certificates and donor-specific reporting alongside the statutory audit and filings.

Can you help register a new trust, society or Section 8 company?

Yes. We assist with formation, drafting the trust deed or bye-laws, 12A and 80G registration, and setting up compliant books, followed by ongoing audit and filing support.

Protect your trust's exemption today.

Book a free consultation with a qualified Chartered Accountant in Goa. We'll review your trust or NGO and ensure your audit and Form 10B are filed on time — no obligation.