# General **URL:** https://forum.pattic.org/c/general/4.md [Latest](https://forum.pattic.org/latest.md) · [Categories](https://forum.pattic.org/categories.md) · [Tags](https://forum.pattic.org/tags.md) --- ## [Useful Government Portals for NGOs and Organisations](https://forum.pattic.org/t/useful-government-portals-for-ngos-and-organisations/70)
**Author:** [@Sharad](https://forum.pattic.org/u/Sharad)\ **Replies:** 1\ **Last updated:** [December 4, 2024, 3:41am UTC](https://forum.pattic.org/t/useful-government-portals-for-ngos-and-organisations/70 "2024-12-04T03:41:04Z")
Here’s a quick list of important government portals useful for NGOs and organisations. These cover compliance, taxes, CSR, and more: Employee’s State Insurance Corporation Employees’ Provident Fund Organisation Goods a… --- ## [Welcome to Pattic! 👋](https://forum.pattic.org/t/welcome-to-pattic/5)
**Author:** [@system](https://forum.pattic.org/u/system)\ **Replies:** 4\ **Last updated:** [July 30, 2026, 3:12am UTC](https://forum.pattic.org/t/welcome-to-pattic/5 "2026-07-30T03:12:29Z")
We are so glad you joined us. Pattic People’s Alliance for Trust And Transparency for CSOs Here are some things you can do to get started: :speaking\_head: Introduce yourself by adding your picture and information ab… --- ## [About the General category](https://forum.pattic.org/t/about-the-general-category/3)
**Author:** [@system](https://forum.pattic.org/u/system)\ **Replies:** 0
--- ## [Where should the books of account be kept?](https://forum.pattic.org/t/where-should-the-books-of-account-be-kept/804)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [November 9, 2026, 5:17am UTC](https://forum.pattic.org/t/where-should-the-books-of-account-be-kept/804 "2026-11-09T05:17:52Z")
Our accountant works from a different office. Where should our books of account be kept? --- ## [What documents are commonly useful in a registration or approval hearing?](https://forum.pattic.org/t/what-documents-are-commonly-useful-in-a-registration-or-approval-hearing/803)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [November 9, 2026, 5:13am UTC](https://forum.pattic.org/t/what-documents-are-commonly-useful-in-a-registration-or-approval-hearing/803 "2026-11-09T05:13:00Z")
We have a registration hearing coming up. Which documents are usually useful for a registration or approval hearing? --- ## [What records should junior accounts staff maintain during the year?](https://forum.pattic.org/t/what-records-should-junior-accounts-staff-maintain-during-the-year/798)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [November 5, 2026, 4:18pm UTC](https://forum.pattic.org/t/what-records-should-junior-accounts-staff-maintain-during-the-year/798 "2026-11-05T16:18:28Z")
I’m training our junior accounts staff. What records should they maintain during the year? --- ## [Can we apply for Section 332 registration and Section 354 approval in the same Form 105?](https://forum.pattic.org/t/can-we-apply-for-section-332-registration-and-section-354-approval-in-the-same-form-105/795)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [November 4, 2026, 3:15am UTC](https://forum.pattic.org/t/can-we-apply-for-section-332-registration-and-section-354-approval-in-the-same-form-105/795 "2026-11-04T03:15:10Z")
Can we ask for Section 332 registration and Section 354 approval in the same Form 105? --- ## [What is basic 85% rule?](https://forum.pattic.org/t/what-is-basic-85-rule/794)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [November 4, 2026, 3:11am UTC](https://forum.pattic.org/t/what-is-basic-85-rule/794 "2026-11-04T03:11:28Z")
What is the basic 85% rule for an ngo? --- ## [Can management convert a normal donation into corpus by passing a resolution later?](https://forum.pattic.org/t/can-management-convert-a-normal-donation-into-corpus-by-passing-a-resolution-later/793)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [November 3, 2026, 8:26am UTC](https://forum.pattic.org/t/can-management-convert-a-normal-donation-into-corpus-by-passing-a-resolution-later/793 "2026-11-03T08:26:08Z")
Our board wants to pass a resolution later to treat a normal donation as corpus. Is that allowed? --- ## [What is the difference between Provisional Registration and Regular Registration?](https://forum.pattic.org/t/what-is-the-difference-between-provisional-registration-and-regular-registration/792)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [November 3, 2026, 8:20am UTC](https://forum.pattic.org/t/what-is-the-difference-between-provisional-registration-and-regular-registration/792 "2026-11-03T08:20:32Z")
We’re applying for the first time and need some clarification. What is the difference between Provisional Registration and Regular Registration? --- ## [We have to send a detailed reply for our hearing. Please advice](https://forum.pattic.org/t/we-have-to-send-a-detailed-reply-for-our-hearing-please-advice/790)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [October 31, 2026, 6:29am UTC](https://forum.pattic.org/t/we-have-to-send-a-detailed-reply-for-our-hearing-please-advice/790 "2026-10-31T06:29:03Z")
We have to send a detailed reply for our hearing. How should we structure it? --- ## [What is a commercial activity?](https://forum.pattic.org/t/what-is-a-commercial-activity/789)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [October 31, 2026, 6:25am UTC](https://forum.pattic.org/t/what-is-a-commercial-activity/789 "2026-10-31T06:25:48Z")
We’re a registered NPO and keep hearing the term ‘commercial activity’. What does it actually cover? --- ## [Who is a 'related person' under Section 355(h)?](https://forum.pattic.org/t/who-is-a-related-person-under-section-355-h/783)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [October 28, 2026, 4:06am UTC](https://forum.pattic.org/t/who-is-a-related-person-under-section-355-h/783 "2026-10-28T04:06:39Z")
We’re building a list of related persons for our trust. Who counts as a ‘related person’ under Section 355(h)? --- ## [What is 'regular income' of a registered NPO?](https://forum.pattic.org/t/what-is-regular-income-of-a-registered-npo/781)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [October 27, 2026, 3:36am UTC](https://forum.pattic.org/t/what-is-regular-income-of-a-registered-npo/781 "2026-10-27T03:36:27Z")
What actually counts as regular income for a registered NPO? --- ## [Company incorporated 2 years ago but no transactions or compliance filings done yet](https://forum.pattic.org/t/company-incorporated-2-years-ago-but-no-transactions-or-compliance-filings-done-yet/773)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 2\ **Last updated:** [October 27, 2026, 3:33am UTC](https://forum.pattic.org/t/company-incorporated-2-years-ago-but-no-transactions-or-compliance-filings-done-yet/773 "2026-10-27T03:33:28Z")
I have started a company two years back however due to my health issues i never did a single compliance. its a new and fresh company i need some one to guide me and let me know how to clear all dues. I have not done a si… --- ## [What is a corpus donation?](https://forum.pattic.org/t/what-is-a-corpus-donation/775)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [October 22, 2026, 12:19pm UTC](https://forum.pattic.org/t/what-is-a-corpus-donation/775 "2026-10-22T12:19:26Z")
A donor wants to give us a corpus donation. What exactly makes a donation ‘corpus’? --- ## [Leave Encashment under Occupational Safety, Health and Working Conditions Code, 2020 (OSH Code).](https://forum.pattic.org/t/leave-encashment-under-occupational-safety-health-and-working-conditions-code-2020-osh-code/758)
**Author:** [@Jayana](https://forum.pattic.org/u/Jayana)\ **Replies:** 1\ **Last updated:** [October 15, 2026, 7:38am UTC](https://forum.pattic.org/t/leave-encashment-under-occupational-safety-health-and-working-conditions-code-2020-osh-code/758 "2026-10-15T07:38:50Z")
Our NGO gives 30 days per year leaves to all staff irerespective of designation. We have hirirechy of field Facilitators, Programme Coordinators, Programme Manager and Programme Directors. In that case could you please a… --- ## [New Darpan advisory on using the NITI Aayog name](https://forum.pattic.org/t/new-darpan-advisory-on-using-the-niti-aayog-name/757)
**Author:** [@pooja](https://forum.pattic.org/u/pooja)\ **Replies:** 1\ **Last updated:** [October 14, 2026, 4:32am UTC](https://forum.pattic.org/t/new-darpan-advisory-on-using-the-niti-aayog-name/757 "2026-10-14T04:32:27Z")
The Darpan portal has asked all NPOs to stop using the NITI Aayog name, logo and the National Emblem, and clarifies that a Darpan ID is not an endorsement by NITI Aayog. If your website or documents list “Darpan registra… --- ## [NGO Darpan name change option](https://forum.pattic.org/t/ngo-darpan-name-change-option/756)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [October 12, 2026, 4:27am UTC](https://forum.pattic.org/t/ngo-darpan-name-change-option/756 "2026-10-12T04:27:30Z")
Our organisation, a Section 8 company started in 2018 recently changed its name and got the approval for the change from the relevant authorities. When we weant to incorporate this change in the NGO Darpan portal, althou… --- ## [Can an RNPO have its registered office in a co-working space?](https://forum.pattic.org/t/can-an-rnpo-have-its-registered-office-in-a-co-working-space/713)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 5\ **Last updated:** [October 11, 2026, 12:17am UTC](https://forum.pattic.org/t/can-an-rnpo-have-its-registered-office-in-a-co-working-space/713 "2026-10-11T00:17:44Z")
Registered Office of an RNPO in a Co-working Space: Can an RNPO have its registered office in a co-working space? In the proposed arrangement, the following facilities would be available at the co-working premises: Th… --- ## [Introducing TrustLaw membership by Thomson Reuters Foundation for pro bono support in legal and operational matters for nonprofits](https://forum.pattic.org/t/introducing-trustlaw-membership-by-thomson-reuters-foundation-for-pro-bono-support-in-legal-and-operational-matters-for-nonprofits/743)
**Author:** [@Sharad](https://forum.pattic.org/u/Sharad)\ **Replies:** 0\ **Last updated:** [September 29, 2026, 3:33am UTC](https://forum.pattic.org/t/introducing-trustlaw-membership-by-thomson-reuters-foundation-for-pro-bono-support-in-legal-and-operational-matters-for-nonprofits/743 "2026-09-29T03:33:49Z")
Friends, As NPOs, we struggle with appropriate legal advice and support, contract development and vetting and similar matters in our day-to-day work. The Thomson Reuters Foundation’s initiative called TrustLaw provides… --- ## [Format of Financial statements for Society and Trust effective FY 2025-26](https://forum.pattic.org/t/format-of-financial-statements-for-society-and-trust-effective-fy-2025-26/712)
**Author:** [@Sharad](https://forum.pattic.org/u/Sharad)\ **Replies:** 2\ **Last updated:** [September 18, 2026, 9:12am UTC](https://forum.pattic.org/t/format-of-financial-statements-for-society-and-trust-effective-fy-2025-26/712 "2026-09-18T09:12:09Z")
Accounting Standards Board (ASB) of ICAI prescribed the format of financial statements in 2023 in its Guidance Note on Financial Statements of non-corporate entities specifically society and trust. The format is attache… --- ## [Clarification Regarding Investment of Charitable Trust Funds in Government Bonds](https://forum.pattic.org/t/clarification-regarding-investment-of-charitable-trust-funds-in-government-bonds/710)
**Author:** [@anbhuleprakash](https://forum.pattic.org/u/anbhuleprakash)\ **Replies:** 1\ **Last updated:** [September 9, 2026, 4:38am UTC](https://forum.pattic.org/t/clarification-regarding-investment-of-charitable-trust-funds-in-government-bonds/710 "2026-09-09T04:38:35Z")
Dear Friends, We are trustees of a Public Charitable Trust registered under the Bombay Public Trusts Act, and our Trust is also registered with the relevant authorities for carrying out charitable activities. We would… --- ## [Sports promotion - objective of GPU](https://forum.pattic.org/t/sports-promotion-objective-of-gpu/669)
**Author:** [@Manoj\_Sharma](https://forum.pattic.org/u/Manoj_Sharma)\ **Replies:** 7\ **Last updated:** [August 8, 2026, 12:27pm UTC](https://forum.pattic.org/t/sports-promotion-objective-of-gpu/669 "2026-08-08T12:27:15Z")
Hello! Could anyone confirm the following: A sports NGO is running a residential sports academy and providing training to athletes for free but charges them for food. Providing training should be considered any other o… --- ## [Treatment of fixed furniture when building an office](https://forum.pattic.org/t/treatment-of-fixed-furniture-when-building-an-office/674)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [August 4, 2026, 4:45am UTC](https://forum.pattic.org/t/treatment-of-fixed-furniture-when-building-an-office/674 "2026-08-04T04:45:35Z")
For my knowledge, I would like to understand one point. When an office building is being constructed, if fixed furniture such as built-in cupboards (cabinets) and tables are installed in each room, should these costs be … --- ## [Condonation of delay granted by Income Tax Department for 80G renewal (valid until 31.3.2026) application in Form 10AB not filed by 30.9.2026 ](https://forum.pattic.org/t/condonation-of-delay-granted-by-income-tax-department-for-80g-renewal-valid-until-31-3-2026-application-in-form-10ab-not-filed-by-30-9-2026/632)
**Author:** [@Sharad](https://forum.pattic.org/u/Sharad)\ **Replies:** 0\ **Last updated:** [July 7, 2026, 5:07am UTC](https://forum.pattic.org/t/condonation-of-delay-granted-by-income-tax-department-for-80g-renewal-valid-until-31-3-2026-application-in-form-10ab-not-filed-by-30-9-2026/632 "2026-07-07T05:07:17Z")
Vide Circular No.06/2026 dated 2.7.2026, CBDT has condoned delay for 80G renewal applications (with approval valid until 31.3.2026) that required filing Form 10AB not later than 30.9.2025. NPOs who have filed 80G renewa… --- ## [Can an 11-Year-Old Society Apply for 12A and 80G Now If It Has Not Filed IT Returns?](https://forum.pattic.org/t/can-an-11-year-old-society-apply-for-12a-and-80g-now-if-it-has-not-filed-it-returns/624)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [June 27, 2026, 8:10am UTC](https://forum.pattic.org/t/can-an-11-year-old-society-apply-for-12a-and-80g-now-if-it-has-not-filed-it-returns/624 "2026-06-27T08:10:48Z")
society registered under state societies registration act 1960 11 years back and working with the support of contributions, state grants and get audited but, IT returns not filed. Now this society would like to register … --- ## [Amendments through Foreign Contribution (Regulation) Amendment Rules 2026](https://forum.pattic.org/t/amendments-through-foreign-contribution-regulation-amendment-rules-2026/619)
**Author:** [@Sharad](https://forum.pattic.org/u/Sharad)\ **Replies:** 0\ **Last updated:** [June 24, 2026, 5:00am UTC](https://forum.pattic.org/t/amendments-through-foreign-contribution-regulation-amendment-rules-2026/619 "2026-06-24T05:00:00Z")
Ministry of Home Affairs vide gazette notification dated 22.6.2026 has made several amendments in FCRA Rules An association having foreign nationals, other than those of Indian origin, as its key functionaries will ord… --- ## [Is a trust registered under a State Trust Act permitted to operate in other states, or can it work across India?](https://forum.pattic.org/t/is-a-trust-registered-under-a-state-trust-act-permitted-to-operate-in-other-states-or-can-it-work-across-india/613)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [June 11, 2026, 4:11am UTC](https://forum.pattic.org/t/is-a-trust-registered-under-a-state-trust-act-permitted-to-operate-in-other-states-or-can-it-work-across-india/613 "2026-06-11T04:11:20Z")
Is a trust registered under a State Trust Act permitted to operate in other states, or can it work across India? --- ## [Key Changes Introduced by the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026](https://forum.pattic.org/t/key-changes-introduced-by-the-companies-corporate-social-responsibility-policy-amendment-rules-2026/612)
**Author:** [@Pacta](https://forum.pattic.org/u/Pacta)\ **Replies:** 0\ **Last updated:** [June 10, 2026, 11:56am UTC](https://forum.pattic.org/t/key-changes-introduced-by-the-companies-corporate-social-responsibility-policy-amendment-rules-2026/612 "2026-06-10T11:56:08Z")
On 27 May 2026, the Ministry of Corporate Affairs notified the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026, introducing changes that directly connect CSR spending with the Social Stock Exchan… [Next page](https://forum.pattic.org/c/general/4.md?page=1)