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Title |
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Anonymous Donations & Cash Credits: Understanding Applicability of Section 68 & 115BBC to NGOs |
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Re-investment of Capital Gains in Fixed Deposits |
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Can CIT reject registration if some clauses are missing? |
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The CBDT has extended the specified date for filing of various reports of audit (incl. Form 10B/BB) for the Assessment Year 2025-26, from 30th September 2025 to 31st October 2025. |
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Donations received through structured digital payment systems such as UPI, Net-banking, Wallets, or QR Codes scans may still be treated as anonymous donation u/s 115BBC of the Income Tax Act, 1961. |
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Donations through UPI And QR Codes |
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Charitable Organizations, whose 12AB & 80G registration validity is up to AY 2026-27, must apply for renewal of such registration on or before 30th Sept 2025. |
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The Finance Bill, 2025 proposes to delete the provision of cancellation proceedings for minor mistakes related to incomplete information. |
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The Finance Bill, 2025 has proposed to delete the word “Person” from clause (d) of section 13(3) of Income Tax Act, 1961. |
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The Finance Bill, 2025 has proposed an increase in the contribution limit, setting it at over Rs.1 lakh during the relevant previous year or exceeding Rs.10 lakhs in aggregate up to the end of the relevant previous year by specified persons u/s 13(3). |
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Budget 2025 - Cancellation Not Permissible for Mistakes |
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The Finance Bill 2025 has proposed to increase the validity of Income Tax registration from 5 years to 10 years. |
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Relief Regarding Disclosure of the Details of Donors |
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10 Year Registration for Smaller NPOs |
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