NGOs must register for exemption, obtain 80G, file ITR-7, deduct TDS, and use 85% of funds for charity.
This infographic details tax filing for NGOs and trusts in India. Register under Section 12A/12AB for exemption under Sections 11 & 12. Obtain 80G for donor tax benefits. File ITR-7 online, report income and expenses, and comply with TDS on payments. NGOs must use at least 85% of income for charitable purposes and undergo audit if receipts exceed the threshold. Non-compliance can lead to penalties or loss of exemption.