Home › Temples & Charitable Trusts › Tax Audit (Section 44AB)
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.
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Free consultation with a CA who has worked with temples & charitable trusts.
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.
Books of account verification
Form 3CA / 3CB selection and prep
Form 3CD (50+ clauses) filing
Cash transaction reporting
Loan and deposit reporting
GST reconciliation with books
ITR filing by 31 October
Five stages, SLA-tracked, with a named CA who replies in under 12 minutes during business hours.
You
FilingLab
Govt
01
You
Initial requirements
You share KYC and service-specific details.
1 day
02
FilingLab
Document preparation
Our CA team drafts every form and supporting document.
2 days
03
FilingLab
Verification & filing
Senior review, then submission to the relevant government portal.
Same day
04
Govt
Government processing
Authority reviews and approves the application.
5–15 days
IF REJECTED
If the government raises a clarification, we respond within 24 hours at no extra service fee.
05
FilingLab
Certificate + handover
Final certificate downloaded and shared. Compliance calendar goes live.
Same day
01
You
· 1 day
Initial requirements
You share KYC and service-specific details.
02
FilingLab
· 2 days
Document preparation
Our CA team drafts every form and supporting document.
03
FilingLab
· Same day
Verification & filing
Senior review, then submission to the relevant government portal.
04
Govt
· 5–15 days
Government processing
Authority reviews and approves the application.
IF REJECTED
If the government raises a clarification, we respond within 24 hours at no extra service fee.
05
FilingLab
· Same day
Certificate + handover
Final certificate downloaded and shared. Compliance calendar goes live.
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