# Latest **URL:** https://forum.pattic.org/latest.md [Latest](https://forum.pattic.org/latest.md) · [Categories](https://forum.pattic.org/categories.md) · [Tags](https://forum.pattic.org/tags.md) --- ## [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… --- ## [Compendium of FAQs on New Labour Codes (NLC) issued to date by Ministry of Labour & Employment(MoLE)](https://forum.pattic.org/t/compendium-of-faqs-on-new-labour-codes-nlc-issued-to-date-by-ministry-of-labour-employment-mole/806)
**Author:** [@Sharad](https://forum.pattic.org/u/Sharad)\ **Replies:** 1\ **Last updated:** [November 11, 2026, 5:09am UTC](https://forum.pattic.org/t/compendium-of-faqs-on-new-labour-codes-nlc-issued-to-date-by-ministry-of-labour-employment-mole/806 "2026-11-11T05:09:34Z")
Friends, Many NPOs are at different stages of understanding and implementing the provisions of New Labour Codes more specifically 3 codes, i.e. Code on Wages, Code on Social Security and Code on Occupational Safety & he… --- ## [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? --- ## [DPDP Act FAQs: 50 questions on what NGOs need to know about data protection](https://forum.pattic.org/t/dpdp-act-faqs-50-questions-on-what-ngos-need-to-know-about-data-protection/799)
**Author:** [@pooja](https://forum.pattic.org/u/pooja)\ **Replies:** 0\ **Last updated:** [November 6, 2026, 4:51am UTC](https://forum.pattic.org/t/dpdp-act-faqs-50-questions-on-what-ngos-need-to-know-about-data-protection/799 "2026-11-06T04:51:42Z")
If your organisation collects names, phone numbers or email addresses from donors, volunteers, beneficiaries or staff, the Digital Personal Data Protection Act, 2023 applies to you, along with the DPDP Rules, 2025. The … --- ## [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? --- ## [MCA clarifies on disability inclusive/focussed CSR expenditure](https://forum.pattic.org/t/mca-clarifies-on-disability-inclusive-focussed-csr-expenditure/797)
**Author:** [@Sharad](https://forum.pattic.org/u/Sharad)\ **Replies:** 0\ **Last updated:** [November 5, 2026, 5:36am UTC](https://forum.pattic.org/t/mca-clarifies-on-disability-inclusive-focussed-csr-expenditure/797 "2026-11-05T05:36:56Z")
Ministry of Corporate Affairs (MCA) has clarified through FAQ that item (ii) and (iii) of Schedule VII (Schedule VII defines activities under CSR) specifically covers disability inclusion and has also specified activitie… --- ## [Cohort 4 of the Certificate Program in SPO Governance & Compliance Management](https://forum.pattic.org/t/cohort-4-of-the-certificate-program-in-spo-governance-compliance-management/796)
**Author:** [@Tanya\_Gunjan](https://forum.pattic.org/u/Tanya_Gunjan)\ **Replies:** 0\ **Last updated:** [November 4, 2026, 3:55am UTC](https://forum.pattic.org/t/cohort-4-of-the-certificate-program-in-spo-governance-compliance-management/796 "2026-11-04T03:55:13Z")
The program helps founders, CEOs, CFOs, finance heads and other senior leaders of social purpose organisations strengthen compliance, financial accountability, board effectiveness and internal governance. Participants ap… --- ## [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? --- ## [CBDT prescribes merger conditions for Registered Non Profit Organisations (RNPOs) ](https://forum.pattic.org/t/cbdt-prescribes-merger-conditions-for-registered-non-profit-organisations-rnpos/791)
**Author:** [@Sharad](https://forum.pattic.org/u/Sharad)\ **Replies:** 0\ **Last updated:** [October 31, 2026, 10:38am UTC](https://forum.pattic.org/t/cbdt-prescribes-merger-conditions-for-registered-non-profit-organisations-rnpos/791 "2026-10-31T10:38:41Z")
As per Section 354A of Income Tax Act 2025. where any registered non-profit organisation (RNPO)-merging RNPO merges with any other registered non-profit organisation (RNPO)-merged RNPO, the provisions of Section 352 i.e.… --- ## [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? --- ## [Which IT Act applies to us?](https://forum.pattic.org/t/which-it-act-applies-to-us/788)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [October 31, 2026, 6:22am UTC](https://forum.pattic.org/t/which-it-act-applies-to-us/788 "2026-10-31T06:22:38Z")
We’re closing our books for FY 2025-26 and also planning for Tax Year 2026-27. Which Income-tax Act applies to each? --- ## [What constitutes a research activity under the DPDP Act?](https://forum.pattic.org/t/what-constitutes-a-research-activity-under-the-dpdp-act/787)
**Author:** [@Pacta](https://forum.pattic.org/u/Pacta)\ **Replies:** 0\ **Last updated:** [October 31, 2026, 6:19am UTC](https://forum.pattic.org/t/what-constitutes-a-research-activity-under-the-dpdp-act/787 "2026-10-31T06:19:40Z")
Social sector organisations conduct research to understand programme outcomes, inform policy and shape interventions. The DPDP Act provides for a research exemption, subject to conditions, but neither the Act nor the Rul… --- ## [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)? --- ## [Orientation on Digital Personal Data Protection Act (DPDPA) & DPDP Rules-How NPOs to be Ready-5 part series for NPOs](https://forum.pattic.org/t/orientation-on-digital-personal-data-protection-act-dpdpa-dpdp-rules-how-npos-to-be-ready-5-part-series-for-npos/771)
**Author:** [@Sharad](https://forum.pattic.org/u/Sharad)\ **Replies:** 4\ **Last updated:** [October 27, 2026, 7:25am UTC](https://forum.pattic.org/t/orientation-on-digital-personal-data-protection-act-dpdpa-dpdp-rules-how-npos-to-be-ready-5-part-series-for-npos/771 "2026-10-27T07:25:35Z")
For the benefit of PATTIC members, we share a 5-part series on DPDP Act and Rules and How NPOs need to get Ready for implementation in May 2027. This is Part I for today: Why DPDP Act is crucial for NPOs • An NPO coll… --- ## [Do our donors automatically get a tax deduction?](https://forum.pattic.org/t/do-our-donors-automatically-get-a-tax-deduction/782)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [October 27, 2026, 3:39am UTC](https://forum.pattic.org/t/do-our-donors-automatically-get-a-tax-deduction/782 "2026-10-27T03:39:58Z")
We just got Section 332 registration. Does that mean our donors automatically get a tax deduction? --- ## [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… --- ## [Do Section 8 Companies need to register for EPF/ESI without employees?](https://forum.pattic.org/t/do-section-8-companies-need-to-register-for-epf-esi-without-employees/404)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 3\ **Last updated:** [October 27, 2026, 3:31am UTC](https://forum.pattic.org/t/do-section-8-companies-need-to-register-for-epf-esi-without-employees/404 "2026-10-27T03:31:15Z")
As a new Section 8 Company registered in Karnataka, with only 2 Directors, 0 full time or part time employees, what are the compliances related to EPF and ESI that need to be done? We are getting message and email remin… --- ## [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’? --- ## [What is the main registration section for a registered NPO under the new Act?](https://forum.pattic.org/t/what-is-the-main-registration-section-for-a-registered-npo-under-the-new-act/774)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [October 22, 2026, 12:09pm UTC](https://forum.pattic.org/t/what-is-the-main-registration-section-for-a-registered-npo-under-the-new-act/774 "2026-10-22T12:09:09Z")
What is the main registration section for a registered NPO under the new Act? --- ## [How to withdrawn assigned form-10BB to CA](https://forum.pattic.org/t/how-to-withdrawn-assigned-form-10bb-to-ca/772)
**Author:** [@goutham\_my](https://forum.pattic.org/u/goutham_my)\ **Replies:** 2\ **Last updated:** [October 22, 2026, 5:49am UTC](https://forum.pattic.org/t/how-to-withdrawn-assigned-form-10bb-to-ca/772 "2026-10-22T05:49:39Z")
We assigned Form 10BB to a CA, who accepted the assignment, but has not uploaded the form. Despite repeated calls and emails over the last three days, there has been no response. Today, 21 October, is the last date for f… --- ## [Revision in benefits under ESI Scheme](https://forum.pattic.org/t/revision-in-benefits-under-esi-scheme/770)
**Author:** [@Sharad](https://forum.pattic.org/u/Sharad)\ **Replies:** 0\ **Last updated:** [October 21, 2026, 6:55am UTC](https://forum.pattic.org/t/revision-in-benefits-under-esi-scheme/770 "2026-10-21T06:55:44Z")
ESIC has notified Rs. 20,000 (increased from Rs.10,000) as amount payable towards funeral expenses to eligible family members or other eligible claimants of a deceased insured person under the Code on Social Security, 20… --- ## [We're a charitable NPO. Do we still have to deduct TDS on our payments?](https://forum.pattic.org/t/were-a-charitable-npo-do-we-still-have-to-deduct-tds-on-our-payments/769)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [October 21, 2026, 3:20am UTC](https://forum.pattic.org/t/were-a-charitable-npo-do-we-still-have-to-deduct-tds-on-our-payments/769 "2026-10-21T03:20:09Z")
We’re a charitable NPO. Do we still have to deduct TDS on our payments? --- ## [Kindly help me with a checklist for compliance](https://forum.pattic.org/t/kindly-help-me-with-a-checklist-for-compliance/768)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [October 20, 2026, 11:58am UTC](https://forum.pattic.org/t/kindly-help-me-with-a-checklist-for-compliance/768 "2026-10-20T11:58:04Z")
I have assumed reponsibility of finance, accounts,administration,human resource and operations of a NGO owned by a trust. Kindly give me a exhaustive list of compliance as CSR guidelines in India. --- ## [When are we required to maintain books and records?](https://forum.pattic.org/t/when-are-we-required-to-maintain-books-and-records/767)
**Author:** [@curious.rabbit](https://forum.pattic.org/u/curious.rabbit)\ **Replies:** 1\ **Last updated:** [October 20, 2026, 7:39am UTC](https://forum.pattic.org/t/when-are-we-required-to-maintain-books-and-records/767 "2026-10-20T07:39:32Z")
We’re a small registered NPO. When are we required to maintain prescribed books and records? [Next page](https://forum.pattic.org/latest.md?page=1)