Next due: CMP-08 for July–September (composition) — 18 Oct (today)
Mon–Sat · 10:00–19:00 ISTinfo@caworks.in
Annual obligations
Section 8 company
Not-for-profit companies — Company law compliance plus the income tax exemption conditions for charities.
| Obligation | When |
|---|---|
| Annual filing – AOC-4 and MGT-7 | After AGM |
| 12AB and 80G validity and renewal | Per approval period |
| Statement of donations – Form 10BD | 31 May |
| Audit report – Form 10B / 10BB | Before ITR |
| Income tax return (ITR-7) | 31 Oct |
Indicative list. GST, TDS and labour law apply where registered.
Other entity types
Salaried individualEmployees and pensionersProprietorshipTraders, shops, freelancersPartnership firmRegistered or unregistered firmsLLPLimited Liability PartnershipsPrivate limited companyIncluding small companiesOne Person CompanySingle-member companyTrust or societyCharitable and religious bodiesHindu Undivided FamilyHUF with a KartaStartupDPIIT-recognised venturesNRINon-resident Indians