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Religious activities: tax-exempt under Section 11 if income applied to charitable / religious purposes. Annual audit mandatory if income > ₹2.5 lakh. FCRA registration for foreign donations (high-volume temples). 1% TDS on payments to vendors above ₹50,000 / contract.
Annual
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Why this matters for temples & charitable trusts
Temples and religious charitable trusts in India are non-profit institutions enjoying tax exemptions under Sections 11, 12, and 13 of the Income Tax Act. FilingLab handles end-to-end compliance — Trust Registration under state Public Trust Acts (Tamil Nadu HR&CE, Maharashtra Public Trust Act), 12A registration for income tax exemption, 80G for donor deduction, FCRA for foreign donations (very common for major temples), and CSR-1 to receive corporate donations.
Audience-specific note
Religious activities: tax-exempt under Section 11 if income applied to charitable / religious purposes. Annual audit mandatory if income > ₹2.5 lakh. FCRA registration for foreign donations (high-volume temples). 1% TDS on payments to vendors above ₹50,000 / contract.
AOC-4 (financial statements) by 30 days from AGM
MGT-7 (annual return) by 60 days from AGM
DIR-3 KYC for all directors by 30 September
Board meeting and AGM minutes templates
Statutory register maintenance
Penalty-free guarantee on our SLA
AOC-4, MGT-7, DIR-3 KYC — all mandatory annual filings, bundled.
You
FilingLab
01
You
Books + audit pack
You share audited P&L, balance sheet, audit report.
7 days
02
FilingLab
AGM organisation
We draft AGM notice, agenda, minutes — to be held within 6 months of FY end.
5 days
03
FilingLab
AOC-4 filing
Audited financials filed with MCA within 30 days of AGM.
By due date
04
FilingLab
MGT-7 filing
Annual return with shareholder + director schedules — within 60 days of AGM.
By due date
05
FilingLab
DIR-3 KYC
Each director's KYC filed by 30 September.
By 30 Sep
01
You
· 7 days
Books + audit pack
You share audited P&L, balance sheet, audit report.
02
FilingLab
· 5 days
AGM organisation
We draft AGM notice, agenda, minutes — to be held within 6 months of FY end.
03
FilingLab
· By due date
AOC-4 filing
Audited financials filed with MCA within 30 days of AGM.
04
FilingLab
· By due date
MGT-7 filing
Annual return with shareholder + director schedules — within 60 days of AGM.
05
FilingLab
· By 30 Sep
DIR-3 KYC
Each director's KYC filed by 30 September.
Under the Tamil Nadu Hindu Religious and Charitable Endowments (HR&CE) Act 1959 — administered by the HR&CE department. FilingLab coordinates with HR&CE for the trust deed and registration.
12A grants income-tax exemption on the trust's income. Without it, all income (donations, hundi) is taxable. Filing Form 10A grants provisional 12A in 2 weeks.
Yes if foreign donations exceed ₹0 — even ₹1 from abroad needs FCRA. Major South Indian temples (Tirupati, Madurai, Palani) hold full FCRA registration.
Also for temples & charitable trusts