Compliance Calendar for FY 25-26

A statement furnished towards accumulation or setting apart of income by a charitable or religious trust or institution.

To be furnished at least two months prior to the due date for furnishing the return under Section 139(1).

All organizations registered under Section 12AA are required to apply at least 85% of their income for charitable and religious purposes every year. If the organisation is unable to apply 85% of its income, then such surplus can be accumulated to be applied in future. If Form 10 is not filed, the accumulation is not allowed and the income will get taxed in the year itself.

Form 10BB/B

Audit Report under Section 12A(1)(b) of the Income Tax Act, 1961, in the case of charitable or religious trusts or institutions.

Filing of Form 10BB is mandatory as per Section 12A(1)(b) of the Income Tax Act. Failure to file will result in loss of exemption under Section 11, making the organisation liable to tax on its income.

Form 10BD

Form 10BD is a statement of donations received to be filed mandatorily with the Income Tax Authority

by a trust, institution, or NGO as per Section 80G(5)(viii) and Section 35(1A)(i).

Non-filing of Form 10BD will attract a fee of Rs. 200 per day of delay as per the newly inserted Section 234G. In addition to this fee, failure to furnish the statement of donations (Form 10BD) will also attract a penalty under Section 271K,

which shall not be less than Rs. 10,000 and may extend up to Rs. 1,00,000.

Form 10BE

Form 10BE is a certificate to the donor.

After filing the statement of donations in Form 10BD, the trust, institution, or NGO has to download the certificate in Form 10BE and provide it to the donors.

Under Section 234G, an amount of Rs. 200 per day of delay is applicable.

Section 8 Companies

AOC-4

Filing of financial statements must be done within 30 days of the Annual General Meeting (AGM).

Daily penalty of Rs. 1,000 during which the failure continues (not more than Rs. 10,00,000). The Managing Director and the Chief Financial Officer of the company, if any, and in their absence, any other Director charged by the Board with the responsibility of complying with the provisions of this section, and in the absence of any such director, all the directors of the company shall be liable to a penalty of Rs. 1,00,000. In case of continuing failure, a further penalty of Rs. 1,000 per day shall apply after the first day, up to a maximum of Rs. 5,00,000.

MGT-7

Filing of annual returns by a company must be done within 60 days from the date of the Annual General Meeting (AGM).

A penalty of Rs. 100 per day shall apply. The company and every officer who is in default shall be liable to a penalty of Rs. 50,000. In case of continuing failure, a further penalty of Rs. 100 per day shall apply, subject to a maximum of Rs. 5,00,000.

ADT-1

For intimating the Registrar of Companies about the appointment of the first auditor.

Additional fee for delay in filing:

• Up to 30 days – 2× the normal fees

• 30 to 60 days – 4× the normal fees

• 60 to 90 days – 6× the normal fees

• 90 to 180 days – 10× the normal fees

• More than 180 days – 12× the normal fees

DPT-3

Return of deposits by a company to the Registrar of Companies (ROC).

Penalty for Default in Return of Deposits

• On the Company:

  Penalty of ₹1 crore or twice the amount of the deposit, whichever is lower (maximum penalty up to ₹10 crores).

• On the Officers:

  Imprisonment for up to 7 years, and fine between ₹25 lakhs to ₹2 crores.

• Penalty for Default in Paying Fine:

  ₹5,000.

• If the default continues:

  A daily fine of ₹500 from the date of default.

MGT-1

Declaration of compliance and important information about the company’s corporate governance practices.

The company shall be liable to a penalty of Rs. 3,00,000 and every officer of the company who is in default shall be liable to a penalty of Rs. 50,000.

MBP-1

Notice of interest by director (disclosing concern/interest in prescribed manner in the first meeting).

Penalty of Rs.1,00,000

DIR-3 KYC

Make it easy for every person who holds a DIN to verify their KYC details.

If DIR-3 KYC is not filed, the DIN will be marked as ‘Deactivated due to non-filing of DIR-3 KYC’ and will stay deactivated until the KYC is completed by paying a fee of ₹5,000.

Provident Fund Return

3A

(Provident

fund)

Month-wise contribution to the subscriber or members and the employers towards the Employee Provident Fund and the Employee Pension Fund in a year.

Penalty Rates (for delayed payments):

• 0 – 2 months delay: @ 5% p.a.

• 2 – 4 months delay: @ 10% p.a.

• 4 – 6 months delay: @ 15% p.a.

• Above 6 months: @ 25% p.a. (subject to a maximum of 100%)

6A

(Provident

fund)

Consolidated Annual Contribution Statement

Includes details about the annual contribution of each member of the establishment.

Penalty Rates for Delayed Payment:

• 0 – 2 months delay: @ 5% per annum

• 2 – 4 months delay: @ 10% per annum

• 4 – 6 months delay: @ 15% per annum

• Above 6 months: @ 25% per annum (subject to a maximum of 100%)

TDS Filing

TDS

(quarterly)

Statement that provides details of any amount deducted as TDS or TCS from various sources of income of a taxpayer. It also reflects details of advance tax / self-assessment tax paid, and high-value transactions entered into by the taxpayer.

• Daily penalty of Rs. 200 until the failure continues (must not exceed the amount of TDS).

• In case of filing incorrect TDS/TCS return,

  a minimum penalty of Rs. 10,000 shall be levied,

  which can go up to Rs. 1,00,000.

ESIC Filinb

ESIC Forms

Provides financial assistance to compensate for the loss of his/her wages during the period of abstention from work due to sickness, maternity, and employment injury.

12% per annum interest is applicable. The ESI Corporation may also levy and recover damages at the following rates. However, the damages shall not exceed the amount of contribution payable for default or delay in payment of the contribution.

Penalty Rates for Delay:

• Up to 2 months – 5% per annum

• 2 to 4 months – 10% per annum

• 4 to 6 months – 15% per annum

• Above 6 months – 25% per annum

Contract Labour Regulation & Abolition Act

Form XXV

Annual Return of Principal Employer to be sent to the Registering Officer.

Imprisonment for a term which may extend to three months, or with fine which may extend to Rs. 1,000, or with both.

Prevention of Sexual Harassment at the Workplace Act,2013

Annual POSH

Report

An Annual Report serves as a statistic to analyse whether a company has complied with the PoSH Act, 2013, or not.

An employer can be subjected to a penalty of up to Rs. 50,000 for failure to file an annual report to the District Officer when required.

When an employer repeats a breach under the Act, they shall be subject to:

• Twice the punishment or a higher punishment, if prescribed under any other law for the same offence.

• Cancellation, withdrawal, or non-renewal of registration/licence required for carrying on business or activities.

Maternity Act, 1961

Annual Return 

Forms-K, L, M, N (maternity

benefit)

K – Annual return for the year ending on 31st December

Every officer who is in default shall be liable for a penalty of Rs. 10,000.

In case of continuing failure, there will be a further penalty of Rs. 100 for each day during which such failure continues, subject to a maximum of:

• Rs. 2,00,000 in case of a company

• Rs. 50,000 in case of an officer who is in default

L – Employment, dismissal, payment of bonus, etc., of women

M – Details of payment made during the year ending 31st December

N – Prosecution during the year ending 31st December

Societies Rgbistration Act, 1880

Societies Rgbistration

Memorandum of Association and Rules and regulations duly attested by one of the subscribers to the memorandum authorised by proposed society.

FCRA

Form 3C

Application for renewal of FCRA registration

 The existing registration under FCRA, 2010 will cease from the date of completion of the period of five years from the date of grant of registration and will not be eligible for receipt or utilisation of foreign contribution. In such a case, the association has to apply afresh for grant of registration.

Form 4

Intimation of Annual return

Prescribed penalty is Rs. 1,00,000/- or 5% of the foreign contribution received during the period of non-submission, whichever is higher.