Pediatrician ward, Ispat General Hospital
Saturday, December 31, 2011
Anshuman, a 3 yr child with CP
2nd of twins . Both children abandoned by mother. Brought up by father & piusi. The first child has started going to school.
Sunday, December 25, 2011
Saturday, December 24, 2011
Wednesday, December 14, 2011
Monday, December 12, 2011
Our guest in Kalunga camp- Mrs. D Samal
The recipient of the hearing aid Vicky Nikhandia in company of our guest Smt. Debasmita Samal in Kalunga CBR Camp. Also sitting with Bhakua is Sri SC Boity.
Sunday, December 11, 2011
Kalunga CBR camp - the hearing aid
Vicky Nikhandia's new hearing aid is being adjusted by Sri BV Prabhakar, our speech pathologist.
Vicky Nikhandia being handed over a hearing aid by Mrs. Debasmita Samal
Vicky Nikhandia being handed over a hearing aid by Mrs. Debasmita Samal, a photo by sswain_1999 on Flickr.
Kalunga CBR camp. Mrs. Samal is the local leader who has helped us run the community based programme in Jalda area right from the inception.
Saturday, December 10, 2011
Monday, December 05, 2011
National Award for Rashmirekha Sahu of Home & Hope, Rourkela- a report by Orissa Diary.com
Report by Rashmi r Parida;
New Delhi:
Union Minister for Social Justice and Empowerment, Shri Mukul Wasnik presented the National Awards for the Empowerment of Persons with Disabilities, 2011, in a function held at Vigyan Bhavan, New Delhi on 3rd December, 2011, on the occasion of the International Day of Persons with Disabilities.
He conveyed greetings to all persons with disabilities and the Community working for their empowerment. Hon’ble Union Minister conferred the National Award (Female) for ‘Outstanding Creative Adults with Disabilities’ on Ms. Rashmi Rekha Sahu belonging to Rourkela in Sundargarh District of Odisha. Ganjam District of Odisha, adjudged as the best district in the country, was conferred the National Award for the ‘Best District in Providing Rehabilitation Services’.
Chief Minister of Odisha, Naveen Patnaik congratulated Ms. Rashmi Rekha Sahu for winning the National Award (Female) for ‘Outstanding Creative Adults with Disabilities’. He commended the determination and the resolve exhibited by Ms. Sahu in achieving excellence and hoped that she will truly inspire all differently abled persons in the State to achieve their full potential.
Hon’ble Chief Minister, Odisha announced a cash reward of Rs. One Lakh to Ms. Sahu as a token of his deep appreciation for her outstanding achievements.
Hon’ble Chief Minister congratulated the district administration of Ganjam and staff of the District Disability Rehabilitation Centre, Ganjam District for their commendable efforts in winning the National Award for the ‘Best District in Providing Rehabilitation Services’. He expressed his appreciation for all the differently abled persons of Ganjam District for their untiring efforts and participation in various Rehabilitation Programmes continuing in the District.
The State Government of Odisha has launched a new initiative called ‘Bhima Bhoi Bhinnakhyama Samarthya Abhiyan’ to replicate the model of Ganjam District in the entire State, he stated. The initiative focuses on identification, certification and rehabilitation of persons with disabilities through a decentralized single window system. Currently being implemented at an annual cost of about Rs.40 crore, the initiative is expected to empower over two and a half lakh persons with disabilities in the State
Saturday, December 03, 2011
Umesh Prasad Padhi memorial award for 2011 & 2012
Set up by Sri Sudhakar Padhi, an ex-ED, in loving memory of his younger brother, the awarded person is from economically deprived class and is a trainee in Home & Hope. The certificate carries Rs. 200/- + per month for a year & was awarded by the chief guest Mr. G S Prasad in presence of a trustee Sri A K Behera.
Sanket being handed over a certificate by DM & HS, Dr. SK Mishra
International Day of persons with disabilities, Home & Hope.
Rashmirekha Sahu wins the trophy for the year
Sri Rajat Sahoo, secretary, Parents' Association receives the trophy for Rashmirekha who is away in Delhi where she supposed to receive the 'Outstanding Creative Adults with Disabilities’trophy (female)from the President of India today in the evening.
International Day of Persons with Disabilities 2011
PWDs in Home & Hope
During the flag hoisting on occasion of idpwds(international day of persons with disabilities)
International Day of Persons with Disabilities 2011 celebration in Home & Hope
The flag hoisted by chief guest Sri GS Prasad. Dr. S K Mishra, Director of medical & health on extreme left. Mrs. Prasad, as President, deepika mahila sanghati was also an honoured guest in celebration of international day of people with disabilities in Home & Hope today.
International Day of Persons with Disabilities 2011
The Chief Guest Sri GS Prasad received by Sri N Pati
International Day rally enters Home & Hope
Rally flagged off by Janab Md Ajmal, Additional District Judge, Rourkela in front of Bhanja Bhavan.
A look for filmmakers
Parents of mentally disabled kids Shalini Gupta, Neena Wagh and Kusum Tiwari - look for filmmakers
Submitted by Kiran Pahwa on Mon, 11/28/2011 - 04:01
Panaji, Nov 28 : If Aamir Khan's "Taare Zameen par" (TZP) triggered a ripple of social consciousness vis-a-vis autism, three women have come to IFFI this year armed with scripts and story ideas, aimed to carpet bomb the "intellectual disability" cause further.
Shalini Gupta, Neena Wagh and Kusum Tiwari - all mothers of intellectually disabled children - will conduct a special workshop for potential filmmakers and scriptwriters at the ongoing 42nd International Film Festival of India (IFFI) in order to create a wave of social awareness about the needs of children suffering from intellectual disabilities like autism, down syndrome and cerebral palsy.
"We have come to Goa with real story ideas, which we will share with potential filmmakers and scriptwriters. There are many more stories like 'Taare Zameen Par', 'Paa' and 'My Name Is Khan' that remain untold and there is a dire need to make films on other aspects of intellectual disability," Gupta said.
The trio are a part of Saath, a loosely strung Delhi-based non-registered collective of 250-odd parents who have specially abled children, spread across India and abroad.
"Our main problem is the lack of awareness, when it comes to intellectual disabilities. People who are blind, deaf or ones with locomotive disability can self-propagate their needs, but until recently not too many people knew about things like autism," Neena Wagh told IANS.
Wagh said that films like TZP and a teleserial named "Aapki Antara" had done well to take the message to society, which due to an absolute lack of awareness and the ability to deal with special children, did not know how to handle such children.
"But these films have helped. I remember we were going on a picnic and one rural Haryanvi bus conductor said 'madam, yeh 'Taare Zameen Par' waale bachche hain na'," Wagh said.
While Saath is scheduled to present three short audio-visual films on intellectual disability at the IFFI, festival Director Shankar Mohan said that it was a moment of inspiration from French filmmaker Bertrand Tarvernier - who was awarded the lifetime achievement award at IFFI 2011 - which resulted in this special session, where the parents would bounce off film and documentary ideas to budding filmmakers and scriptwriters on intellectual disability.
"Tarvernier, during his press conference, talked of the filmmakers' social responsibility and then I found myself talking to Shalini (Gupta), when the idea struck me that we could facilitate an interaction with the filmmakers. Films should entertain, but they should not be divorced from social responsibility," Mohan said.(IANS)
Neena Wagh is a Life member and on the governing board of Autism society of India
Submitted by Kiran Pahwa on Mon, 11/28/2011 - 04:01
Panaji, Nov 28 : If Aamir Khan's "Taare Zameen par" (TZP) triggered a ripple of social consciousness vis-a-vis autism, three women have come to IFFI this year armed with scripts and story ideas, aimed to carpet bomb the "intellectual disability" cause further.
Shalini Gupta, Neena Wagh and Kusum Tiwari - all mothers of intellectually disabled children - will conduct a special workshop for potential filmmakers and scriptwriters at the ongoing 42nd International Film Festival of India (IFFI) in order to create a wave of social awareness about the needs of children suffering from intellectual disabilities like autism, down syndrome and cerebral palsy.
"We have come to Goa with real story ideas, which we will share with potential filmmakers and scriptwriters. There are many more stories like 'Taare Zameen Par', 'Paa' and 'My Name Is Khan' that remain untold and there is a dire need to make films on other aspects of intellectual disability," Gupta said.
The trio are a part of Saath, a loosely strung Delhi-based non-registered collective of 250-odd parents who have specially abled children, spread across India and abroad.
"Our main problem is the lack of awareness, when it comes to intellectual disabilities. People who are blind, deaf or ones with locomotive disability can self-propagate their needs, but until recently not too many people knew about things like autism," Neena Wagh told IANS.
Wagh said that films like TZP and a teleserial named "Aapki Antara" had done well to take the message to society, which due to an absolute lack of awareness and the ability to deal with special children, did not know how to handle such children.
"But these films have helped. I remember we were going on a picnic and one rural Haryanvi bus conductor said 'madam, yeh 'Taare Zameen Par' waale bachche hain na'," Wagh said.
While Saath is scheduled to present three short audio-visual films on intellectual disability at the IFFI, festival Director Shankar Mohan said that it was a moment of inspiration from French filmmaker Bertrand Tarvernier - who was awarded the lifetime achievement award at IFFI 2011 - which resulted in this special session, where the parents would bounce off film and documentary ideas to budding filmmakers and scriptwriters on intellectual disability.
"Tarvernier, during his press conference, talked of the filmmakers' social responsibility and then I found myself talking to Shalini (Gupta), when the idea struck me that we could facilitate an interaction with the filmmakers. Films should entertain, but they should not be divorced from social responsibility," Mohan said.(IANS)
Neena Wagh is a Life member and on the governing board of Autism society of India
Tuesday, November 29, 2011
80G Registration format for individual Parent Organisations
5. Names and addresses of trustees/office bearers of the institution
or fund
6. (i) If registered under section 12A(a) of the Income-tax Act, the
registration number and date of registration
(ii) If notified under section 10(23) or under section 10(23C) of the
Income-tax Act, the details thereof
(iii) If responses to (i) & (ii) are negative, whether any application for
the same has been filed? If yes, enclose a copy of the same.
7. (a) Period of last approval, if any. Please enclose a copy of the
approval
(b) If any change in the aims and objects and the rules and regulations
have been made since the last approval, the details thereof
8. Assessment particulars-
(a) Ward/Circle where assessed and permanent account number/GIR
number
(b) Is the income exempt under section 10(22), 10(22A), 10(23),
10(23AA), 10(23C) or 11?
(c) Whether any arrears of taxes are outstanding? If so, give reasons
9. Amount accumulated for the purposes mentioned in item (4) above
10. (i) Details of modes in which the funds are invested or deposited,
showing the nature, value and income from the investment;
(ii) Whether any funds have not been invested in the modes
specified Printed from www.taxmann.com in section 11(5)?
11. (i) Is the institution/fund carrying on any business? If yes, give details
(ii) Is the business incidental to the attainment of its objects?
12. Details of nature, quantity and value of contributions (other than cash)
and the manner in which such contributions have been utilised.
13. Details of shares, security or other property purchased by or
on behalf of the trust from any interested person as specified
in sub-section (3) of section 13.
14. Whether any part of the income or any property of the association was
used or applied in a manner which results directly or indirectly in
conferring any benefit, amenity or perquisite (whether converted into
money or not), on any interested person as specified in sub-section (3)
of section 13? If so, details thereof.
I certify that information furnished above is true to the best of my knowledge and belief. I undertake to communicate forthwith any alteration in the terms or in the rules governing the institution/fund made at any time hereafter.
Place
Date Signature
Designation
Address
Notes : The application form (in triplicate) should be sent to the Commissioner of Income-tax having
jurisdiction over the institution or fund along with the following documents :
(i) Copy of registration granted under section 12A or copy of notification issued under section 10(23) or section 10(23C).
(ii) Notes on activities of institution or fund since its inception or during the last three years, whichever is less.
(iii) Copies of accounts of the institution or fund since its inception or during the last three years, whichever is less.
FAQ
What is section 12-A of Income Tax Act. ?
Income of an organization is exempted if NGO has 12-A registration. All income shall not be taxable after 12-A registration. This is one time registration.
What Is section 80-G of Income Tax Act. ?
If an organization has obtained certification under section 80-G of Income Tax Act then donors of that NGO can claim exemption from Income Tax. This is not one time registration. This needs to get renewed after validity period.
FAQ
Q. When an organization can apply for registration under section 12A and BUG of Income Tax Act?
A. Application for registration under section 12A and 80G can be applied just after registration of the NGO.
Where to apply for registration under section 12A and 80G of Income Tax Act?
Application for registration under section 12A and 8OG can be applied to the Commissioner of Income-tax (Exemption) having jurisdiction over the institution.
Can both the applicatlons under section 12A and 80G of Income Tax Act be applied together?
Yes ! Both applications can be applied together or it can also be applied separately also. If some organization is willing to apply both applications separately, then application for registration u/s 12A will be applied first. Getting 12A registration is must for applying application for registration
u/s 80G of Income Tax Act.
Generally what is the timeline for getting registration under section 12A and 80G of Income Tax Act?
If application for registration under section 12A and 80G will be applied through NGO Factory, it should take 3 to 4 months.
What is the procedure for getting registration under section 12A and 80G of Income Tax Act?
Step-1: Dully filled-in application will be submitted to the exemption section of the lncome Tax Department.
Step-2: NGO will receive notice for clarifications from Income Tax Department in 2-3 months after applying.
Step-3: Reply of notice will be submitted by the consultant along with all relevant desired documents to the Income Tax Departments.
Step-4: Consultant will personally visit the Income Tax Departments to follow-up the case on behalf of the applicant organization.
Step-5: Exemption Certificates will be issued.
What is the validity period of the registration under section 12A and 80G of Income Tax Act?
12A registration : Lifetime validity
80G registration : 1 to 3 years validity
What application forms are being used for applying for registration under section 12A and 80G of Income Tax Act?
12A registration : Form 10A
80G registration: Form 10G (For New Application and Renewal both)
What are the conditions on Section 80G?
There are few conditions to be fulfilled under the section 80G:
• The NGO should not have any income which are not exempted, such as business income. lf, the NGO has business income then it should maintain separate books of accounts and should not divert donations received for the purpose of such business.
• The bylaws or objectives of the NGOs should not contain any provision for spending the income or assets of the NGO for purposes other than charitable.
• The NGO is not working for the benefit of particular religious community or caste.
• The NGO maintains regular accounts of its receipts & expenditures.
• The NGO is properly registered under the Societies Registration Act 1860 or under any law corresponding to that act or is registered under section 25 of the Companies Act 1956.
What is Tax Exemption limit on donations?
There is a limit on how much money can be exempted from the Income Tax.
• If the amount of deduction to a charitable organisation or trust is more than 10% of the Gross Total Income computed under the Act (as reduced by income on which income-tax is not payable under any provision of this Act and by any amount in respect of which the assessee is entitled to a deduction under any other provision of this Chapter), then the amount in excess of 10% of Gross Total Income shall not qualify for deduction under section 80G.
• The persons or organisation who donate under section 80G gets a deduction of 50% from their taxable income. Here at times a confusion creeps in, that the tax advantage under section 80G is 50%, but actually it is not so. 50% of the donation made is allowed to be deducted from the taxable income and consequently tax is calculated.
• The ultimate benefit will depend on the tax rates applicable to the assessee. Let us take an illustration. Mr. X an individual and M/s. Y Pvt. Ltd., a Company both give donation of Rs.1,00,000/- to a NGO called Adarsh. The total income for the year 2003-2004 of both Mr. X and Ms. Y Pvt. Ltd. is Rs. 2,00,000/-. Now assuming that the rates are 30% for the individuals and 40% for the Companies without any minimum exemption limit.
Documents reguired for registration u/s 12A AND 80G:
1. Dully filled in Form - 10A for registration u/s 12A registration;
2. Dully filled in Form - 10G for registration u/s 80G registration;
3. Registration Certificate and MOA /Trust Deed (two copies - self attested by NGO head);
4. NOC from Landlord (where registered office is situated);
5. Copy of PAN card of NGO;
6. Electricity Bill / House tax Receipt /Water Bill (photocopy);
7. Evidence of welfare activities carried out & Progress Report since inception or last 3 years;
8. Books of Accounts, Balance Sheet & ITR (if any), since inception or last 3years;
9. List of donors along with their address and PAN;
10. List of governing body I board of trustees members with their contact details;
11. Original RC and MOA /Trust Deed for verification;
12. Authority letter in favor of NGO Factory;
13. Any other document I affidavit / undertaking I information asked by the Income Tax department
INCOME TAX - PRIVILEGES TO THE DONORS U/S 80G
INTRODUCTION
01 As we already know that an NGO can avail income tax exemption by getting itself registered and complying with certain other formalities, but such registration does not provide any benefit to the persons making donations. The Income Tax Act has certain provisions which offer tax benefits to the "donors". All NGO's should avail the advantage of these provisions to attract potential donors. Section 80G is one of such sections.
REGISTRATION UNDER SECTION 80G
02 If an NGO gets itself registered under section 80G then the person or the organisation making a donation to the NGO will get a deduction of 50% from his/its taxable income. The NGO has to apply in Form No. 10G As per Annexure - 29 to the Commissioner of Income Tax for such registration. Normally this approval is granted for 2-3 years.
DOCUMENTS TO BE FILLED WITH FORM 10G
03 The application form should be sent in triplicate to the Commissioner of Income Tax alongwith the following documents :
i) copy of income tax registration certificate.
ii) detail of activities since its inception or last three years whichever is less
iii) copies of audited accounts of the institution/NGO since its inception or last 3 years whichever is less.
CONDITIONS TO BE FULFILLED UNDER SECTION 80G
04 For approval under section 80G the following conditions are to be fulfilled :
i) the NGO should not have any income which are not exempted, such as business income. If, the NGO has business income then it should maintain separate books of accounts and should not divert donations received for the purpose of such business.
ii) the bylaws or objectives of the NGOs should not contain any provision for spending the income or assets of the NGO for purposes other than charitable.
iii) the NGO is not working for the benefit of particular religious community or caste.
iv) the NGO maintains regular accounts of its receipts & expenditures.
v) the NGO is properly registered under the Societies Registration Act 1860 or under any law corresponding to that act or is registered under section 25 of the Companies Act 1956.
EXTENT OF BENEFIT
05 There is ceiling limit upto which the benefit is allowable to the donor. If the amount of deduction to a charitable organisation or trust is more than 10% of the Gross Total Income computed under the Act (as reduced by income on which income-tax is not payable under any provision of this Act and by any amount in respect of which the assessee is entitled to a deduction under any other provision of this Chapter), then the amount in excess of 10% of Gross Total Income shall not qualify for deduction under section 80G.
In other words, while computing the total income of an assessee and for arriving at the deductible amount under section 80G, first the aggregate of the sums donated has to be found out. Then 50 per cent of such donations has to be found out and it should be limited to 10 per cent of the gross total income. If such amount is more than 10 per cent of the gross total income, the excess will have to be ignored.
IILUSTRATION OF BENEFITS UNDER SECTION 80G
06 The persons or organisation who donate under section 80G gets a deduction of 50% from their taxable income. Here at times a confusion creeps in, that the tax advantage under section 80G is 50%, but actually it is not so. 50% of the donation made is allowed to be deducted from the taxable income and consequently tax is calculated.
07 The ultimate benefit will depend on the tax rates applicable to the assessee. Let us take an illustration. Mr. X an individual and M/s. Y Pvt. Ltd., a Company both give donation of Rs. 1,00,000/- to a NGO called Satyakaam. The total income for the year 2003-2004 of both Mr. X and Ms. Y Pvt. Ltd. is Rs. 2,00,000/-. Now assuming that the rates are 30% for the individuals and 40% for the Companies without any minimum exemption limit. The tax benefit would be as shown in the table :
Mr. X MS. Y Pvt. Ltd.
i) Total Income for the year 2003-2004 2,00,000.00 2,00,000.00
ii) Tax payable before Donation 60,000.00 80,000.00
iii) Donation made to charitable organisations 1,00,000.00 1,00,000.00
iv) Qualifying amount for deduction (50% of donation made) 50,000.00 50,000.00
v) Amount of deduction u/s 80G (Gross Qualifying Amount subject to a maximum limit 10% of the Gross Total Income) 20,000.00 20,000.00
iv) Taxable Income after deduction 1,80,000.00 1,80,000.00
v) Tax payable after Donation 54,000.00 72,000.00
vi) Tax Benefit U/S 80G (ii)-(v) 6,000.00 8,000.00
Note : The tax rates and mode of computation is not actual
INCOME TAX - PRIVILEGES TO THE DONORS U/S 35AC
INTRODUCTION
01 As we already know that an NGO can avail income tax exemption by getting itself registered and complying with certain other formalities, but such registration doesn't provide any benefit to the persons making donations. The Income Tax Act has certain provisions which offer tax benefits to the "donors". All NGOs should avail the advantage of these provisions to attract potential donors. Section 35AC is one of such sections.
REGISTRATION UNDER SECTION 35Ac
02 The Central Government approves certain NGOs and notifies them as eligible for project or schemes for the purposes of section 35AC. If an NGO succeeds in getting such an approval for its projects then it stands a very good chance of mobilising funds from the corporate and the business sector. Business houses making contribution to such approved projects are allowed the benefits of deducting such contribution as expenditure.
NATIONAL COMMITTEE
03 The Central Government has constituted a National Committee to identify projects and schemes to be notified under section 35AC, such committee normally consists of eminent persons. All NGOs are entitled to apply to the National Committee to get its projects or schemes approved.
WHERE THE APPLICATION IS TO BE MADE
04 The application for approval by the National Committee should be made to the Secretary, National Committee for Promotion of Social & Economic Welfare, Dept. of Revenue, Govt. of India, North Block, New Delhi - 110001.
THE APPLICATION AND ITS ENCLOSURE
i) The application is to be made in 2 Sets, written either in Hindi or English.
ii) Details such as name, address and status of applicant, the district/ ward circle where assessed/PAN number.
iii) Audited Balance Sheet, Profit& Loss Account or Income& Expenditure Account for the latest year and two preceding years.
iv) How is it constituted i.e. whether as a trust, society, etc supported by relevant documents like trust deed, rules & regulation, memorandum of association etc. and registration certificate, if any.
v) Name & Addresses of the persons managing the affairs of the association or institution, including those who left the organisation but were managing the affairs of the association or institution during the 3 years preceding the date of application.
vi) If the association or institution is notified under section 10(23)(C) or is approved for the purposes of section 80G, the particulars of such approval granted.
vii) Brief particulars of the activities of the association or institution during 3 years preceding the date of application or since inception if the association or institution is less than 3 years old.
viii) Such other information as the association or institution may like to place before the National Committee.
ADDITIONAL INFORMATION REGARDING THE PROJECT/SCHEME TO BE SUBMITTED
(i) Title of project or scheme;
(ii) Date of commencement;
(iii) Duration and the likely date of completion;
(iv) Estimated cost of the project ;
(v) Category or class of persons who are likely to be benefited from the project or scheme;
(vi) Affirmation that no benefit from the project or scheme other than remuneration or honorarium, will accrue to persons managing the affairs of the NGO ;
(viii) Such other particulars as the applicant may place before the National Committee.
CERTIFICATE TO BE ISSUED TO THE DONOR
05 All approved NGOs are required to issue a certificate to the donor for all contributions & receipts under section 35AC. The certificate is to be issued in Form 58A.
06 This certificate will enable the donor to claim exemption from its taxable income. Further, the NGOs should also send an Annual Report to the National Committee indicating the progress of the work relating to the project/scheme and the following informations in respect of each contributor :
i) name of the contributors & their addresses.
ii) PAN.
iii) amount of contributions.
iv) the project/scheme for which the contribution is made.
v) total amount of contribution received during the year.
vi) total cost of the project approved by the National Committee.
07 Such Annual Report should reach the National Committee by 30th June, following the financial year in which the amount is received.
DEDUCTION OF CONTRIBUTION UNDER SECTION 80GGA
08 Section 35AC is available to assessees who have income from the head ‘business’ or ‘profession’. Therefore, for the assessees who do do not have income from business or profession, section 80GGA provides for deduction on donations made to eligible projects under section 35AC. Section 80GGA, is a broader section and deductions are also available for contributions made for scientific research under section 35CCA & 35CCB, which have been withdrawn. 100 per cent deduction is available under section 80GGA, subject to the available gross total income under section 80A. Therefore, unlike section 35AC, deduction under section 80GGA cannot be carried forward in the form of losses to next year .
OVERALL SUMMARY
09 To sum up the discussions :
i) Under section 35AC, organisations having income from business or profession can get 100 per cent deduction. Charitable Organisations can get registered themselves u/s. 5AC by applying to the National Committee under rule 11F to 11-O, if they are carrying on any business.
ii) The Central Goverment has specified various types of projects of national needs for which Charitable Organisations can make donations.
iii) Business houses making donations for the purpose of section 35AC, should be careful that the donee organisation continues to enjoy approval u/s. 35AC. As the approval under section 35(AC) is not permanent in nature.
iv) To get approval u/s. 35AC two sets of application have to be made alongwith specified enclosures to secretary of National Committee, New Delhi.
v) The National Committee may recommend or reject the project but when the approval is recommended then it is for a period of maximum 3 years and it could be further extended if the National Committee is satisfied with the performance during the period.
vi) A certificate has to be issued to the donor in Form 58A. This certificate will enable the donor to claim exemptions.
vii) The National Committee may withdraw the approval if the project is not carried out in accordance with the approved conditions. To withdraw a project National Committee should provide an opportunity of being heard to the aggrieved organisation.
viii) Section 35AC provides deduction from income from business and profession. Similar deduction is also available u/s. 80GGA, for assessees having income from other heads.
AUDIT & FILING OF RETURN
REQUIREMENT OF AUDIT REPORT
01 Section 12A states two conditions for availing the exemption available under the Act, the first condition is regarding application for registration and the second condition is regarding audit by an accountant as defined in the Explanation below sub-section (2) of section 288. All organisations are required to apply for registration within one year from the date of their creation. If there is delay in applying for registration then the organisation should submit Audit Reports for the past three years or as may be available.
MONETARY LIMIT
02 As per the Taxation Laws Amendment Act, 2006, w.e.f. 1st April 2006, it is mandatory for every organisation to get its account audited where its income exceeds the minimum exemption limit. (As per the Finance Act 2008, presently the minimum exemption limit is Rs.1,50,000)
03 The implication of section 13(3) is extensive and therefore it may not be possible on the part of the Auditor to make independent inquiries. Therefore the Auditor before certifying the annexure to Form 10B should ensure and also clearly state the scope of his work and the responsibilities owned. It is important that the Auditor should mention in its report that the details of the persons covered under section 13(3) were provided by the Trustees of the Trust or the functionaries of the organisations.
FILING OF RETURN
04 All Charitable Organisations having income exceeding Rs. 50,000 during the previous year are required to file their return of income. The ‘income’ for the purposes of filing the return should be computed without giving effect to the provisions of sections 11 and 12 of the Act. Such returns are to be filed with the Income-Tax Officer or the Assessing Officer under whose local jurisdiction they fall. The return is to be filed as per the provisions of section 139(4A) and (4C) in the manner provided in section 139 of the Act.
FILING OF RETURN MADE MANDATORY
05 The Finance Act, 2002 has inserted sub-section (4C) to section 139 making it mandatory for the organisations registered under section 10(21), 10(22B), 10(23A), 10(23B), 10(23C) etc. to file Annual Returns under section 139(1). Earlier no clear provision for filing of return by these organisations was available, and it was not very clear whether these organisations were required to file returns or not, though Bombay High Court held in a case that returns are required to be filed. Now this controversy seems to be resolved.
FORMS AND DUE DATES
06 All Organisations or Trusts are required to file the return in Form No. 3A by the 30th September of the assessment year. The return must be accompanied by an Audit Report in Form 10B prescribed under Rule 17B of the Income-Tax Rule, 1962.
FILING OF RETURN BY UNREGISTERED ORGANISATIONS
07 Organisations which are not registered under the provisions of the Act, do not enjoy any exemption on their income hence, they are liable to file a return if the voluntary contribution received by them or their income exceeds Rs. 50,000. Such organisa-tions should file their income-tax return in Form No. 2, if the income includes “business income” or in Form No. 3, if the income does not include “business income”.
DELAYED SUBMISSION OF RETURN OF INCOME
08 An organisation which fails to furnish its return of income within the due date can still submit its return of income any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment whichever is earlier. For instance, a return of income for the financial year 2001-2002 can be submitted upto 31st March, 2004.
09 Under section 272A(2)(e), any Voluntary Organisation which fails to furnish the return of income which it is required to furnish under sub-sections (4A) and (4C) of section 139 or fails to furnish it within the time allowed and in the manner required under that sub-section, it shall pay by way of penalty a sum of Rs. 100 for everyday during which the failure continues. Before imposing such penalty, an opportunity of being heard shall be given to the organisation.
DOCUMENTS TO BE ATTACHED WITH THE RETURN
10 One set of the following documents are required to be attached with the return :
(i) Audit Report in Form 10B.
(ii) Balance Sheet.
(iii) Income and Expenditure Account.
(iv) Receipt and Payment Account.
(v) Copy of the Registration Certificate.
(vi) In case the organisation has accumulated income, resolution for accumulation.
(vii) Form 10 in which application for accumulation is made.
REVISION OR CORRECTION OF MISTAKES
11 The concerned organisation can file a revised return at any time before the expiry of one year from the end of the assessment year or completion of the assessment whichever is earlier only if there is any mistake or omission in the return. For instance, if the financial year for which the return is filed is 2001-2002 then a revised return can be submitted any time on or before 31st March, 2004, provided the assessing officer has not completed the assessment in the intervening period.
OVERALL SUMMARY
12 To sum up the discussions
(i) Registration under Income Tax Act, is a mandatory requirement to claim exemptions.
(ii) Registration is only a pre-condition for exemption. But, in order to claim exemptions, compliance of other provisions and conditions is necessary.
(iii) Application in Form 10A, in duplicate is required to be made to Commissioner of Income Tax.
(iv) The time limit for making such application is one year from the date of creation of the organisation.
(v) If the application is filed after the time limit, the C.I.T can condone the delay after satisfying himself that there were sufficient reasons which existed for delay.
(vi) If the delay is not condoned then the organisation will be eligible for exemptions from the first day of the financial year in which the application is filed.
(vii) It has been held in various case laws that an organisation once found eligible for registration should normally qualify for registration from the date of its creation. This issue remains debatable.
(viii) The C.I.T, on receipt of application, shall call for such documents and information as he thinks necessary to determine the genuineness of the organisation.
(ix) The C.I.T has to make an order in writing within six months from the end of the month in which the application is made.
(x) If the C.I.T wants to reject the application for registration, then a reasonable opportunity of being heard should be provided to the applicant.
(xi) Though the time limit of six months for processing an application is prescribed,there is no provision with regard to the delay made in processing the application.
(xii) There is no provision in the Act for withdrawal of registration once granted. Therefore, registration once granted is permanent in nature.
(xiii) If the application for registration is rejected then the aggrieved organisation can file an appeal against such order to the Appellate Tribunal under section 253.
(xiv) The time limit for filing an appeal to the Tribunal is 60 days from the date on which the order is received.
(xv) Under section 12A, all Charitable Organisations have to get their accounts audited if the total income exceeds Rs. 50,000/-. Such Audit Report has to be in Form 10B.
(xvi) Further, all Charitable Organisations having total income exceeding Rs. 50,000/- during the previous year are required to file their return of income. The return of income is required to be filed in Form 3A, as per the provisionsof section 139(4A) & (4C).
(xvii) Even unregistered organisations which do not enjoy any exemptions are required to file return if their income exceeds Rs. 50,000/-. Such return should be filed in Form 2 or in Form 3, if the income does not include business income.
(xviii) An organisation can submit a delayed return under section 139(4), any time before the expiry of one year from the end of the relevant assessment year.
(xix) An organisation can file a revised return at any time before the expiry of one year from the end of the relevant assessment year or completion of the assessment whichever is earlier only if there is mistake or omission in the return.
(xx) One set of the following documents are required to be attached with the return :
(a) Audit Report in Form 10B.
(b) Balance Sheet.
(c) Income and Expenditure Account.
(d) Receipt and Payment Account.
(e) Copy of the Registration Certificate.
(f) In case, the organisation has accumulated income, resolution for accumulation.
(g) Form 10 in which application for accumulation is made.
or fund
6. (i) If registered under section 12A(a) of the Income-tax Act, the
registration number and date of registration
(ii) If notified under section 10(23) or under section 10(23C) of the
Income-tax Act, the details thereof
(iii) If responses to (i) & (ii) are negative, whether any application for
the same has been filed? If yes, enclose a copy of the same.
7. (a) Period of last approval, if any. Please enclose a copy of the
approval
(b) If any change in the aims and objects and the rules and regulations
have been made since the last approval, the details thereof
8. Assessment particulars-
(a) Ward/Circle where assessed and permanent account number/GIR
number
(b) Is the income exempt under section 10(22), 10(22A), 10(23),
10(23AA), 10(23C) or 11?
(c) Whether any arrears of taxes are outstanding? If so, give reasons
9. Amount accumulated for the purposes mentioned in item (4) above
10. (i) Details of modes in which the funds are invested or deposited,
showing the nature, value and income from the investment;
(ii) Whether any funds have not been invested in the modes
specified Printed from www.taxmann.com in section 11(5)?
11. (i) Is the institution/fund carrying on any business? If yes, give details
(ii) Is the business incidental to the attainment of its objects?
12. Details of nature, quantity and value of contributions (other than cash)
and the manner in which such contributions have been utilised.
13. Details of shares, security or other property purchased by or
on behalf of the trust from any interested person as specified
in sub-section (3) of section 13.
14. Whether any part of the income or any property of the association was
used or applied in a manner which results directly or indirectly in
conferring any benefit, amenity or perquisite (whether converted into
money or not), on any interested person as specified in sub-section (3)
of section 13? If so, details thereof.
I certify that information furnished above is true to the best of my knowledge and belief. I undertake to communicate forthwith any alteration in the terms or in the rules governing the institution/fund made at any time hereafter.
Place
Date Signature
Designation
Address
Notes : The application form (in triplicate) should be sent to the Commissioner of Income-tax having
jurisdiction over the institution or fund along with the following documents :
(i) Copy of registration granted under section 12A or copy of notification issued under section 10(23) or section 10(23C).
(ii) Notes on activities of institution or fund since its inception or during the last three years, whichever is less.
(iii) Copies of accounts of the institution or fund since its inception or during the last three years, whichever is less.
FAQ
What is section 12-A of Income Tax Act. ?
Income of an organization is exempted if NGO has 12-A registration. All income shall not be taxable after 12-A registration. This is one time registration.
What Is section 80-G of Income Tax Act. ?
If an organization has obtained certification under section 80-G of Income Tax Act then donors of that NGO can claim exemption from Income Tax. This is not one time registration. This needs to get renewed after validity period.
FAQ
Q. When an organization can apply for registration under section 12A and BUG of Income Tax Act?
A. Application for registration under section 12A and 80G can be applied just after registration of the NGO.
Where to apply for registration under section 12A and 80G of Income Tax Act?
Application for registration under section 12A and 8OG can be applied to the Commissioner of Income-tax (Exemption) having jurisdiction over the institution.
Can both the applicatlons under section 12A and 80G of Income Tax Act be applied together?
Yes ! Both applications can be applied together or it can also be applied separately also. If some organization is willing to apply both applications separately, then application for registration u/s 12A will be applied first. Getting 12A registration is must for applying application for registration
u/s 80G of Income Tax Act.
Generally what is the timeline for getting registration under section 12A and 80G of Income Tax Act?
If application for registration under section 12A and 80G will be applied through NGO Factory, it should take 3 to 4 months.
What is the procedure for getting registration under section 12A and 80G of Income Tax Act?
Step-1: Dully filled-in application will be submitted to the exemption section of the lncome Tax Department.
Step-2: NGO will receive notice for clarifications from Income Tax Department in 2-3 months after applying.
Step-3: Reply of notice will be submitted by the consultant along with all relevant desired documents to the Income Tax Departments.
Step-4: Consultant will personally visit the Income Tax Departments to follow-up the case on behalf of the applicant organization.
Step-5: Exemption Certificates will be issued.
What is the validity period of the registration under section 12A and 80G of Income Tax Act?
12A registration : Lifetime validity
80G registration : 1 to 3 years validity
What application forms are being used for applying for registration under section 12A and 80G of Income Tax Act?
12A registration : Form 10A
80G registration: Form 10G (For New Application and Renewal both)
What are the conditions on Section 80G?
There are few conditions to be fulfilled under the section 80G:
• The NGO should not have any income which are not exempted, such as business income. lf, the NGO has business income then it should maintain separate books of accounts and should not divert donations received for the purpose of such business.
• The bylaws or objectives of the NGOs should not contain any provision for spending the income or assets of the NGO for purposes other than charitable.
• The NGO is not working for the benefit of particular religious community or caste.
• The NGO maintains regular accounts of its receipts & expenditures.
• The NGO is properly registered under the Societies Registration Act 1860 or under any law corresponding to that act or is registered under section 25 of the Companies Act 1956.
What is Tax Exemption limit on donations?
There is a limit on how much money can be exempted from the Income Tax.
• If the amount of deduction to a charitable organisation or trust is more than 10% of the Gross Total Income computed under the Act (as reduced by income on which income-tax is not payable under any provision of this Act and by any amount in respect of which the assessee is entitled to a deduction under any other provision of this Chapter), then the amount in excess of 10% of Gross Total Income shall not qualify for deduction under section 80G.
• The persons or organisation who donate under section 80G gets a deduction of 50% from their taxable income. Here at times a confusion creeps in, that the tax advantage under section 80G is 50%, but actually it is not so. 50% of the donation made is allowed to be deducted from the taxable income and consequently tax is calculated.
• The ultimate benefit will depend on the tax rates applicable to the assessee. Let us take an illustration. Mr. X an individual and M/s. Y Pvt. Ltd., a Company both give donation of Rs.1,00,000/- to a NGO called Adarsh. The total income for the year 2003-2004 of both Mr. X and Ms. Y Pvt. Ltd. is Rs. 2,00,000/-. Now assuming that the rates are 30% for the individuals and 40% for the Companies without any minimum exemption limit.
Documents reguired for registration u/s 12A AND 80G:
1. Dully filled in Form - 10A for registration u/s 12A registration;
2. Dully filled in Form - 10G for registration u/s 80G registration;
3. Registration Certificate and MOA /Trust Deed (two copies - self attested by NGO head);
4. NOC from Landlord (where registered office is situated);
5. Copy of PAN card of NGO;
6. Electricity Bill / House tax Receipt /Water Bill (photocopy);
7. Evidence of welfare activities carried out & Progress Report since inception or last 3 years;
8. Books of Accounts, Balance Sheet & ITR (if any), since inception or last 3years;
9. List of donors along with their address and PAN;
10. List of governing body I board of trustees members with their contact details;
11. Original RC and MOA /Trust Deed for verification;
12. Authority letter in favor of NGO Factory;
13. Any other document I affidavit / undertaking I information asked by the Income Tax department
INCOME TAX - PRIVILEGES TO THE DONORS U/S 80G
INTRODUCTION
01 As we already know that an NGO can avail income tax exemption by getting itself registered and complying with certain other formalities, but such registration does not provide any benefit to the persons making donations. The Income Tax Act has certain provisions which offer tax benefits to the "donors". All NGO's should avail the advantage of these provisions to attract potential donors. Section 80G is one of such sections.
REGISTRATION UNDER SECTION 80G
02 If an NGO gets itself registered under section 80G then the person or the organisation making a donation to the NGO will get a deduction of 50% from his/its taxable income. The NGO has to apply in Form No. 10G As per Annexure - 29 to the Commissioner of Income Tax for such registration. Normally this approval is granted for 2-3 years.
DOCUMENTS TO BE FILLED WITH FORM 10G
03 The application form should be sent in triplicate to the Commissioner of Income Tax alongwith the following documents :
i) copy of income tax registration certificate.
ii) detail of activities since its inception or last three years whichever is less
iii) copies of audited accounts of the institution/NGO since its inception or last 3 years whichever is less.
CONDITIONS TO BE FULFILLED UNDER SECTION 80G
04 For approval under section 80G the following conditions are to be fulfilled :
i) the NGO should not have any income which are not exempted, such as business income. If, the NGO has business income then it should maintain separate books of accounts and should not divert donations received for the purpose of such business.
ii) the bylaws or objectives of the NGOs should not contain any provision for spending the income or assets of the NGO for purposes other than charitable.
iii) the NGO is not working for the benefit of particular religious community or caste.
iv) the NGO maintains regular accounts of its receipts & expenditures.
v) the NGO is properly registered under the Societies Registration Act 1860 or under any law corresponding to that act or is registered under section 25 of the Companies Act 1956.
EXTENT OF BENEFIT
05 There is ceiling limit upto which the benefit is allowable to the donor. If the amount of deduction to a charitable organisation or trust is more than 10% of the Gross Total Income computed under the Act (as reduced by income on which income-tax is not payable under any provision of this Act and by any amount in respect of which the assessee is entitled to a deduction under any other provision of this Chapter), then the amount in excess of 10% of Gross Total Income shall not qualify for deduction under section 80G.
In other words, while computing the total income of an assessee and for arriving at the deductible amount under section 80G, first the aggregate of the sums donated has to be found out. Then 50 per cent of such donations has to be found out and it should be limited to 10 per cent of the gross total income. If such amount is more than 10 per cent of the gross total income, the excess will have to be ignored.
IILUSTRATION OF BENEFITS UNDER SECTION 80G
06 The persons or organisation who donate under section 80G gets a deduction of 50% from their taxable income. Here at times a confusion creeps in, that the tax advantage under section 80G is 50%, but actually it is not so. 50% of the donation made is allowed to be deducted from the taxable income and consequently tax is calculated.
07 The ultimate benefit will depend on the tax rates applicable to the assessee. Let us take an illustration. Mr. X an individual and M/s. Y Pvt. Ltd., a Company both give donation of Rs. 1,00,000/- to a NGO called Satyakaam. The total income for the year 2003-2004 of both Mr. X and Ms. Y Pvt. Ltd. is Rs. 2,00,000/-. Now assuming that the rates are 30% for the individuals and 40% for the Companies without any minimum exemption limit. The tax benefit would be as shown in the table :
Mr. X MS. Y Pvt. Ltd.
i) Total Income for the year 2003-2004 2,00,000.00 2,00,000.00
ii) Tax payable before Donation 60,000.00 80,000.00
iii) Donation made to charitable organisations 1,00,000.00 1,00,000.00
iv) Qualifying amount for deduction (50% of donation made) 50,000.00 50,000.00
v) Amount of deduction u/s 80G (Gross Qualifying Amount subject to a maximum limit 10% of the Gross Total Income) 20,000.00 20,000.00
iv) Taxable Income after deduction 1,80,000.00 1,80,000.00
v) Tax payable after Donation 54,000.00 72,000.00
vi) Tax Benefit U/S 80G (ii)-(v) 6,000.00 8,000.00
Note : The tax rates and mode of computation is not actual
INCOME TAX - PRIVILEGES TO THE DONORS U/S 35AC
INTRODUCTION
01 As we already know that an NGO can avail income tax exemption by getting itself registered and complying with certain other formalities, but such registration doesn't provide any benefit to the persons making donations. The Income Tax Act has certain provisions which offer tax benefits to the "donors". All NGOs should avail the advantage of these provisions to attract potential donors. Section 35AC is one of such sections.
REGISTRATION UNDER SECTION 35Ac
02 The Central Government approves certain NGOs and notifies them as eligible for project or schemes for the purposes of section 35AC. If an NGO succeeds in getting such an approval for its projects then it stands a very good chance of mobilising funds from the corporate and the business sector. Business houses making contribution to such approved projects are allowed the benefits of deducting such contribution as expenditure.
NATIONAL COMMITTEE
03 The Central Government has constituted a National Committee to identify projects and schemes to be notified under section 35AC, such committee normally consists of eminent persons. All NGOs are entitled to apply to the National Committee to get its projects or schemes approved.
WHERE THE APPLICATION IS TO BE MADE
04 The application for approval by the National Committee should be made to the Secretary, National Committee for Promotion of Social & Economic Welfare, Dept. of Revenue, Govt. of India, North Block, New Delhi - 110001.
THE APPLICATION AND ITS ENCLOSURE
i) The application is to be made in 2 Sets, written either in Hindi or English.
ii) Details such as name, address and status of applicant, the district/ ward circle where assessed/PAN number.
iii) Audited Balance Sheet, Profit& Loss Account or Income& Expenditure Account for the latest year and two preceding years.
iv) How is it constituted i.e. whether as a trust, society, etc supported by relevant documents like trust deed, rules & regulation, memorandum of association etc. and registration certificate, if any.
v) Name & Addresses of the persons managing the affairs of the association or institution, including those who left the organisation but were managing the affairs of the association or institution during the 3 years preceding the date of application.
vi) If the association or institution is notified under section 10(23)(C) or is approved for the purposes of section 80G, the particulars of such approval granted.
vii) Brief particulars of the activities of the association or institution during 3 years preceding the date of application or since inception if the association or institution is less than 3 years old.
viii) Such other information as the association or institution may like to place before the National Committee.
ADDITIONAL INFORMATION REGARDING THE PROJECT/SCHEME TO BE SUBMITTED
(i) Title of project or scheme;
(ii) Date of commencement;
(iii) Duration and the likely date of completion;
(iv) Estimated cost of the project ;
(v) Category or class of persons who are likely to be benefited from the project or scheme;
(vi) Affirmation that no benefit from the project or scheme other than remuneration or honorarium, will accrue to persons managing the affairs of the NGO ;
(viii) Such other particulars as the applicant may place before the National Committee.
CERTIFICATE TO BE ISSUED TO THE DONOR
05 All approved NGOs are required to issue a certificate to the donor for all contributions & receipts under section 35AC. The certificate is to be issued in Form 58A.
06 This certificate will enable the donor to claim exemption from its taxable income. Further, the NGOs should also send an Annual Report to the National Committee indicating the progress of the work relating to the project/scheme and the following informations in respect of each contributor :
i) name of the contributors & their addresses.
ii) PAN.
iii) amount of contributions.
iv) the project/scheme for which the contribution is made.
v) total amount of contribution received during the year.
vi) total cost of the project approved by the National Committee.
07 Such Annual Report should reach the National Committee by 30th June, following the financial year in which the amount is received.
DEDUCTION OF CONTRIBUTION UNDER SECTION 80GGA
08 Section 35AC is available to assessees who have income from the head ‘business’ or ‘profession’. Therefore, for the assessees who do do not have income from business or profession, section 80GGA provides for deduction on donations made to eligible projects under section 35AC. Section 80GGA, is a broader section and deductions are also available for contributions made for scientific research under section 35CCA & 35CCB, which have been withdrawn. 100 per cent deduction is available under section 80GGA, subject to the available gross total income under section 80A. Therefore, unlike section 35AC, deduction under section 80GGA cannot be carried forward in the form of losses to next year .
OVERALL SUMMARY
09 To sum up the discussions :
i) Under section 35AC, organisations having income from business or profession can get 100 per cent deduction. Charitable Organisations can get registered themselves u/s. 5AC by applying to the National Committee under rule 11F to 11-O, if they are carrying on any business.
ii) The Central Goverment has specified various types of projects of national needs for which Charitable Organisations can make donations.
iii) Business houses making donations for the purpose of section 35AC, should be careful that the donee organisation continues to enjoy approval u/s. 35AC. As the approval under section 35(AC) is not permanent in nature.
iv) To get approval u/s. 35AC two sets of application have to be made alongwith specified enclosures to secretary of National Committee, New Delhi.
v) The National Committee may recommend or reject the project but when the approval is recommended then it is for a period of maximum 3 years and it could be further extended if the National Committee is satisfied with the performance during the period.
vi) A certificate has to be issued to the donor in Form 58A. This certificate will enable the donor to claim exemptions.
vii) The National Committee may withdraw the approval if the project is not carried out in accordance with the approved conditions. To withdraw a project National Committee should provide an opportunity of being heard to the aggrieved organisation.
viii) Section 35AC provides deduction from income from business and profession. Similar deduction is also available u/s. 80GGA, for assessees having income from other heads.
AUDIT & FILING OF RETURN
REQUIREMENT OF AUDIT REPORT
01 Section 12A states two conditions for availing the exemption available under the Act, the first condition is regarding application for registration and the second condition is regarding audit by an accountant as defined in the Explanation below sub-section (2) of section 288. All organisations are required to apply for registration within one year from the date of their creation. If there is delay in applying for registration then the organisation should submit Audit Reports for the past three years or as may be available.
MONETARY LIMIT
02 As per the Taxation Laws Amendment Act, 2006, w.e.f. 1st April 2006, it is mandatory for every organisation to get its account audited where its income exceeds the minimum exemption limit. (As per the Finance Act 2008, presently the minimum exemption limit is Rs.1,50,000)
03 The implication of section 13(3) is extensive and therefore it may not be possible on the part of the Auditor to make independent inquiries. Therefore the Auditor before certifying the annexure to Form 10B should ensure and also clearly state the scope of his work and the responsibilities owned. It is important that the Auditor should mention in its report that the details of the persons covered under section 13(3) were provided by the Trustees of the Trust or the functionaries of the organisations.
FILING OF RETURN
04 All Charitable Organisations having income exceeding Rs. 50,000 during the previous year are required to file their return of income. The ‘income’ for the purposes of filing the return should be computed without giving effect to the provisions of sections 11 and 12 of the Act. Such returns are to be filed with the Income-Tax Officer or the Assessing Officer under whose local jurisdiction they fall. The return is to be filed as per the provisions of section 139(4A) and (4C) in the manner provided in section 139 of the Act.
FILING OF RETURN MADE MANDATORY
05 The Finance Act, 2002 has inserted sub-section (4C) to section 139 making it mandatory for the organisations registered under section 10(21), 10(22B), 10(23A), 10(23B), 10(23C) etc. to file Annual Returns under section 139(1). Earlier no clear provision for filing of return by these organisations was available, and it was not very clear whether these organisations were required to file returns or not, though Bombay High Court held in a case that returns are required to be filed. Now this controversy seems to be resolved.
FORMS AND DUE DATES
06 All Organisations or Trusts are required to file the return in Form No. 3A by the 30th September of the assessment year. The return must be accompanied by an Audit Report in Form 10B prescribed under Rule 17B of the Income-Tax Rule, 1962.
FILING OF RETURN BY UNREGISTERED ORGANISATIONS
07 Organisations which are not registered under the provisions of the Act, do not enjoy any exemption on their income hence, they are liable to file a return if the voluntary contribution received by them or their income exceeds Rs. 50,000. Such organisa-tions should file their income-tax return in Form No. 2, if the income includes “business income” or in Form No. 3, if the income does not include “business income”.
DELAYED SUBMISSION OF RETURN OF INCOME
08 An organisation which fails to furnish its return of income within the due date can still submit its return of income any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment whichever is earlier. For instance, a return of income for the financial year 2001-2002 can be submitted upto 31st March, 2004.
09 Under section 272A(2)(e), any Voluntary Organisation which fails to furnish the return of income which it is required to furnish under sub-sections (4A) and (4C) of section 139 or fails to furnish it within the time allowed and in the manner required under that sub-section, it shall pay by way of penalty a sum of Rs. 100 for everyday during which the failure continues. Before imposing such penalty, an opportunity of being heard shall be given to the organisation.
DOCUMENTS TO BE ATTACHED WITH THE RETURN
10 One set of the following documents are required to be attached with the return :
(i) Audit Report in Form 10B.
(ii) Balance Sheet.
(iii) Income and Expenditure Account.
(iv) Receipt and Payment Account.
(v) Copy of the Registration Certificate.
(vi) In case the organisation has accumulated income, resolution for accumulation.
(vii) Form 10 in which application for accumulation is made.
REVISION OR CORRECTION OF MISTAKES
11 The concerned organisation can file a revised return at any time before the expiry of one year from the end of the assessment year or completion of the assessment whichever is earlier only if there is any mistake or omission in the return. For instance, if the financial year for which the return is filed is 2001-2002 then a revised return can be submitted any time on or before 31st March, 2004, provided the assessing officer has not completed the assessment in the intervening period.
OVERALL SUMMARY
12 To sum up the discussions
(i) Registration under Income Tax Act, is a mandatory requirement to claim exemptions.
(ii) Registration is only a pre-condition for exemption. But, in order to claim exemptions, compliance of other provisions and conditions is necessary.
(iii) Application in Form 10A, in duplicate is required to be made to Commissioner of Income Tax.
(iv) The time limit for making such application is one year from the date of creation of the organisation.
(v) If the application is filed after the time limit, the C.I.T can condone the delay after satisfying himself that there were sufficient reasons which existed for delay.
(vi) If the delay is not condoned then the organisation will be eligible for exemptions from the first day of the financial year in which the application is filed.
(vii) It has been held in various case laws that an organisation once found eligible for registration should normally qualify for registration from the date of its creation. This issue remains debatable.
(viii) The C.I.T, on receipt of application, shall call for such documents and information as he thinks necessary to determine the genuineness of the organisation.
(ix) The C.I.T has to make an order in writing within six months from the end of the month in which the application is made.
(x) If the C.I.T wants to reject the application for registration, then a reasonable opportunity of being heard should be provided to the applicant.
(xi) Though the time limit of six months for processing an application is prescribed,there is no provision with regard to the delay made in processing the application.
(xii) There is no provision in the Act for withdrawal of registration once granted. Therefore, registration once granted is permanent in nature.
(xiii) If the application for registration is rejected then the aggrieved organisation can file an appeal against such order to the Appellate Tribunal under section 253.
(xiv) The time limit for filing an appeal to the Tribunal is 60 days from the date on which the order is received.
(xv) Under section 12A, all Charitable Organisations have to get their accounts audited if the total income exceeds Rs. 50,000/-. Such Audit Report has to be in Form 10B.
(xvi) Further, all Charitable Organisations having total income exceeding Rs. 50,000/- during the previous year are required to file their return of income. The return of income is required to be filed in Form 3A, as per the provisionsof section 139(4A) & (4C).
(xvii) Even unregistered organisations which do not enjoy any exemptions are required to file return if their income exceeds Rs. 50,000/-. Such return should be filed in Form 2 or in Form 3, if the income does not include business income.
(xviii) An organisation can submit a delayed return under section 139(4), any time before the expiry of one year from the end of the relevant assessment year.
(xix) An organisation can file a revised return at any time before the expiry of one year from the end of the relevant assessment year or completion of the assessment whichever is earlier only if there is mistake or omission in the return.
(xx) One set of the following documents are required to be attached with the return :
(a) Audit Report in Form 10B.
(b) Balance Sheet.
(c) Income and Expenditure Account.
(d) Receipt and Payment Account.
(e) Copy of the Registration Certificate.
(f) In case, the organisation has accumulated income, resolution for accumulation.
(g) Form 10 in which application for accumulation is made.
FCRA Form
Form FC – 1A
[See rule 3(aa)]
Form of application for seeking prior permission from the Central Government under the Foreign Contribution (Regulation) Act, 1976 (hereinafter referred to as the Act) for the acceptance of foreign contribution by an Association having a definite cultural, economic, educational, religious or social programme.
No___________________ Date __________
To
The Secretary to the Government of India,
Ministry of Home Affairs, Jaisalmer House, 26, Mansingh Road,
New Delhi – 110011
Subject: Application for seeking the prior permission of the Central Government under the
Foreign Contribution (Regulation) Act, 1976 for acceptance of foreign contribution.
Sir,
I,________________________, on behalf of the Association named hereafter, apply for seeking
prior permission of the Central Government for the acceptance of foreign contribution under
proviso to sub-section (1) of section 6 or under sub-section (1A) of that section or clause (b) of
section 10 of the Act.
1. (i). Name of the Association
and its complete postal address:
Name.
Address.
Town/City.
State.
District.
Pin Code.
(ii) If the Association is a
registered trust or Society please
indicate its -
(a) registration number,
(b) place of registration,
(c) date of registration,
(certified copy of the registration
certificate to be attached).
(iii) Nature of Association:
(a) religious (b) cultural (c)
economic (d) educational (e)
social.
Note: If a religious Association,
then state whether (a) Hindu (b)
Sikh (c) Muslim (d) Christian
(e) Buddhist (f) Others.
(iv) Please indicate the main
aim(s) and object(s) of the
Association (enclose a of copy
of the Memorandum of
Association and/or the Articles
of Association, if applicable). 2
(v) Please furnish the names and address of the members of the Executive committee/Governing
Council etc. of the Association, including the Chief Functionary, in the following manner:
Sl.No.
Name
Name of Father/Husband
Nationality
Occupation
Office held in the Association, if any Relation with other office bearers, if any Address
2. Please indicate whether any member
of the Executive Committee /Governing
Council etc. of the Association,
including the Chief Functionary has, in
the discharge of his/her official
functions -
(a) been convicted by any court of law;
(b) a prosecution for any offence
pending against him/her;
(c) been found guilty of diversion or
misutilisation of funds of the
Association or any other association in
the past.
3. Please indicate whether the applicant
Association -
(a) is a branch/unit/associate of foreign
based organisation or another
association already registered under the
Act. If so, name and address of the
parent organisation should be furnished;
(b) has been directed by the Central
Government in terms of the proviso to
sub-section (1) of section 6(1) of the Act
to seek prior permission. If so, the
number and date of the relevant order
should be furnished;
(c) has been directed by the Central
Government in terms of section 10 (b)
of the Act to seek prior permission. If
so, the number and date of the relevant
order should be furnished.
4. Please indicate -
(i) whether the Association ever applied
for registration under the Act in the past,
if so,
(a) the date of submission of
application for registration; 3
(b) the number and date of last
reference, if any, received from the
Ministry;
(c) whether registration was refused;
(d) whether the application for
registration is still pending.
(ii) whether the Association has close
links with another association, or its unit
or branch which has been -
(a) refused registration under the Act,
(b) prohibited from accepting foreign
contribution.
5. Please indicate, -
(i) whether the Association was, –
(a) granted prior permission to receive
foreign contribution under the Act in
the past . If so, the number and date of
the letter granting prior permission
should be furnished;
(b) whether the account of the receipt
and utilisation of the foreign
contribution received above was sent to
the Central Government in the
prescribed form. If so, the date of
submission of the accounts should be
furnished;
(c) If the prior permission was granted
in the current year, details of the foreign
contribution received and utilised,
purpose-wise, showing the unspent
balance should be annexed.
(ii) whether the Association has received
foreign contribution without the prior
permission of the Central Government,
in the past. If so, -
(a) full particulars of the foreign
contribution received, address of the
branch of the bank and account number
in which deposited should be furnished;
(b) whether the said violation has been
condoned by the Central Government;
(c) whether the Association has been
prohibited from accepting foreign
contribution under the Act.
6. Please indicate whether the
Association is owner / printer /
publisher, editor of a publication which
is a “registered newspaper” under the
Press and Registration of Books Act,
1867.
7. Please furnish -
(i) details of the activities of the
Association during the past three-years;
(ii) copies of the audited statement of
accounts of the Association for the past
three years. 4
8. (i) Please indicate the –
(a) nature and value of the foreign
contribution to be received (a copy of
the latest commitment letter from the
donor should be furnished);
(b) the purpose for which the foreign
contribution is proposed to be received
and utilised indicating also the
geographical area(s) to be covered.
(ii) a copy of the proposal/project which
has been approved by the foreign source
for funding, including projected outlays
/ budget breakup, should be enclosed.
(iii) a copy of the proposal/project
which has been approved for funding
out of the foreign contribution should be
enclosed (This column applies only to
subsequent recipients).
9. Please indicate -
(i) the name of the bank and address of
the branch through which the foreign
contribution is proposed to be received;
(ii) the account number in the said
branch of the bank.
10. Please indicate the particulars of the
foreign source or the sources* from
which the foreign contribution is
proposed to be received: -
(a) If an individual, his personal
particulars including name, present
address, permanent address, nationality,
profession;
(b) If an organisation / institution /
association / trust / trade union etc., full
particulars thereof, including -
(i) Full name and complete address.
(ii) Address of the Head office /
principal office.
(iii) Particulars of Chief Functionary and
important office bearers.
(b) Please indicate whether the
foreign source is a government of a
foreign country or agency thereof.
10 A. Whether a recommendation
certificate from the competent authority
is attached (Yes/No).
11. Any other information which the
Association may like to furnish.
Yours faithfully,
Signature of the Applicant
[Name of the Chief Functionary or
authorised office bearer (with seal
of the Association)]
Declaration
I hereby declare that the above particulars furnished by me are true and correct.
Place:
Date:
Signature of the applicant
[Name of the Chief Functionary or
authorised office bearer (with seal
of the Association)]
*If the foreign contribution, whether currency or article is to be received from any person or
association who has received the same as first, second or subsequent recipient, particulars of such
person or association should be given against column 10 above.
Note: 1. An incomplete application i.e., without necessary documents/details/explanations is
likely to be rejected summarily.
2. In case the space against any column is insufficient, separate annexure should be
attached.
3. Please use CAPITAL LETTERS.
4. The application should be signed by the Chief Functionary or authorised office bearer
of the Association.
CERTIFICATE
This is to certify that the______________________(Name of the association) having its registered
office at ________________________(Address) has been formed for undertaking welfare activities
in its chosen___________(Economic, Educational, Cultural, Religious and Social)*field of activity. The antecedents of
the organisation have been verified and there is nothing adverse against them.
2. Its proposed project would be undertaken in the _________(District) of ____________
(State).. The said project is likely to prove beneficial to the people living in the area.
3. Grant of prior permission to the aforementioned association to accept foreign
contribution amounting to ___________ (Currency/Amount) from ____________________(Name
and Address of the foreign donor) under the Foreign Contribution (Regulation) Act, 1976 for the said
project is recommended.
(Recommending Authority)**
(With Seal)
*Strike out whichever is not applicable.
**Any concerned -
1) Collector of District.
2) Department of the State Government.
3) Ministry /Department of the Government of India
[See rule 3(aa)]
Form of application for seeking prior permission from the Central Government under the Foreign Contribution (Regulation) Act, 1976 (hereinafter referred to as the Act) for the acceptance of foreign contribution by an Association having a definite cultural, economic, educational, religious or social programme.
No___________________ Date __________
To
The Secretary to the Government of India,
Ministry of Home Affairs, Jaisalmer House, 26, Mansingh Road,
New Delhi – 110011
Subject: Application for seeking the prior permission of the Central Government under the
Foreign Contribution (Regulation) Act, 1976 for acceptance of foreign contribution.
Sir,
I,________________________, on behalf of the Association named hereafter, apply for seeking
prior permission of the Central Government for the acceptance of foreign contribution under
proviso to sub-section (1) of section 6 or under sub-section (1A) of that section or clause (b) of
section 10 of the Act.
1. (i). Name of the Association
and its complete postal address:
Name.
Address.
Town/City.
State.
District.
Pin Code.
(ii) If the Association is a
registered trust or Society please
indicate its -
(a) registration number,
(b) place of registration,
(c) date of registration,
(certified copy of the registration
certificate to be attached).
(iii) Nature of Association:
(a) religious (b) cultural (c)
economic (d) educational (e)
social.
Note: If a religious Association,
then state whether (a) Hindu (b)
Sikh (c) Muslim (d) Christian
(e) Buddhist (f) Others.
(iv) Please indicate the main
aim(s) and object(s) of the
Association (enclose a of copy
of the Memorandum of
Association and/or the Articles
of Association, if applicable). 2
(v) Please furnish the names and address of the members of the Executive committee/Governing
Council etc. of the Association, including the Chief Functionary, in the following manner:
Sl.No.
Name
Name of Father/Husband
Nationality
Occupation
Office held in the Association, if any Relation with other office bearers, if any Address
2. Please indicate whether any member
of the Executive Committee /Governing
Council etc. of the Association,
including the Chief Functionary has, in
the discharge of his/her official
functions -
(a) been convicted by any court of law;
(b) a prosecution for any offence
pending against him/her;
(c) been found guilty of diversion or
misutilisation of funds of the
Association or any other association in
the past.
3. Please indicate whether the applicant
Association -
(a) is a branch/unit/associate of foreign
based organisation or another
association already registered under the
Act. If so, name and address of the
parent organisation should be furnished;
(b) has been directed by the Central
Government in terms of the proviso to
sub-section (1) of section 6(1) of the Act
to seek prior permission. If so, the
number and date of the relevant order
should be furnished;
(c) has been directed by the Central
Government in terms of section 10 (b)
of the Act to seek prior permission. If
so, the number and date of the relevant
order should be furnished.
4. Please indicate -
(i) whether the Association ever applied
for registration under the Act in the past,
if so,
(a) the date of submission of
application for registration; 3
(b) the number and date of last
reference, if any, received from the
Ministry;
(c) whether registration was refused;
(d) whether the application for
registration is still pending.
(ii) whether the Association has close
links with another association, or its unit
or branch which has been -
(a) refused registration under the Act,
(b) prohibited from accepting foreign
contribution.
5. Please indicate, -
(i) whether the Association was, –
(a) granted prior permission to receive
foreign contribution under the Act in
the past . If so, the number and date of
the letter granting prior permission
should be furnished;
(b) whether the account of the receipt
and utilisation of the foreign
contribution received above was sent to
the Central Government in the
prescribed form. If so, the date of
submission of the accounts should be
furnished;
(c) If the prior permission was granted
in the current year, details of the foreign
contribution received and utilised,
purpose-wise, showing the unspent
balance should be annexed.
(ii) whether the Association has received
foreign contribution without the prior
permission of the Central Government,
in the past. If so, -
(a) full particulars of the foreign
contribution received, address of the
branch of the bank and account number
in which deposited should be furnished;
(b) whether the said violation has been
condoned by the Central Government;
(c) whether the Association has been
prohibited from accepting foreign
contribution under the Act.
6. Please indicate whether the
Association is owner / printer /
publisher, editor of a publication which
is a “registered newspaper” under the
Press and Registration of Books Act,
1867.
7. Please furnish -
(i) details of the activities of the
Association during the past three-years;
(ii) copies of the audited statement of
accounts of the Association for the past
three years. 4
8. (i) Please indicate the –
(a) nature and value of the foreign
contribution to be received (a copy of
the latest commitment letter from the
donor should be furnished);
(b) the purpose for which the foreign
contribution is proposed to be received
and utilised indicating also the
geographical area(s) to be covered.
(ii) a copy of the proposal/project which
has been approved by the foreign source
for funding, including projected outlays
/ budget breakup, should be enclosed.
(iii) a copy of the proposal/project
which has been approved for funding
out of the foreign contribution should be
enclosed (This column applies only to
subsequent recipients).
9. Please indicate -
(i) the name of the bank and address of
the branch through which the foreign
contribution is proposed to be received;
(ii) the account number in the said
branch of the bank.
10. Please indicate the particulars of the
foreign source or the sources* from
which the foreign contribution is
proposed to be received: -
(a) If an individual, his personal
particulars including name, present
address, permanent address, nationality,
profession;
(b) If an organisation / institution /
association / trust / trade union etc., full
particulars thereof, including -
(i) Full name and complete address.
(ii) Address of the Head office /
principal office.
(iii) Particulars of Chief Functionary and
important office bearers.
(b) Please indicate whether the
foreign source is a government of a
foreign country or agency thereof.
10 A. Whether a recommendation
certificate from the competent authority
is attached (Yes/No).
11. Any other information which the
Association may like to furnish.
Yours faithfully,
Signature of the Applicant
[Name of the Chief Functionary or
authorised office bearer (with seal
of the Association)]
Declaration
I hereby declare that the above particulars furnished by me are true and correct.
Place:
Date:
Signature of the applicant
[Name of the Chief Functionary or
authorised office bearer (with seal
of the Association)]
*If the foreign contribution, whether currency or article is to be received from any person or
association who has received the same as first, second or subsequent recipient, particulars of such
person or association should be given against column 10 above.
Note: 1. An incomplete application i.e., without necessary documents/details/explanations is
likely to be rejected summarily.
2. In case the space against any column is insufficient, separate annexure should be
attached.
3. Please use CAPITAL LETTERS.
4. The application should be signed by the Chief Functionary or authorised office bearer
of the Association.
CERTIFICATE
This is to certify that the______________________(Name of the association) having its registered
office at ________________________(Address) has been formed for undertaking welfare activities
in its chosen___________(Economic, Educational, Cultural, Religious and Social)*field of activity. The antecedents of
the organisation have been verified and there is nothing adverse against them.
2. Its proposed project would be undertaken in the _________(District) of ____________
(State).. The said project is likely to prove beneficial to the people living in the area.
3. Grant of prior permission to the aforementioned association to accept foreign
contribution amounting to ___________ (Currency/Amount) from ____________________(Name
and Address of the foreign donor) under the Foreign Contribution (Regulation) Act, 1976 for the said
project is recommended.
(Recommending Authority)**
(With Seal)
*Strike out whichever is not applicable.
**Any concerned -
1) Collector of District.
2) Department of the State Government.
3) Ministry /Department of the Government of India
Sunday, November 20, 2011
Report On ASD Consultative Workshop In Delhi- by Mrs. Ruby Singh
The Ministry of Health in collaboration and support from WHO had called for
a Consultative Workshop exclusively for the Autism Spectrum Disorder which
was held at Ram Manohar Lohia Hospital PGIMER Auditorium, New Delhi,
on 09thand 10
th of Nov 2011.
The two day workshop was well attended by Doctors, professionals,
government officials, other stake holders such as funding agency
representatives, parents and advocacy related people from various
organization working for the ASD.
Ruby Singh from Autism Society Of India (ASI)- Bangalore and Sharda Mani
Iyer from ASI- Delhi attended the workshop as ASI delegates. Apart from
them there were many delegates from other organizations who are also
members of ASI. It was nice to see that ASI representation from different
parts of India was in majority.
*BACKGROUND*
This Workshop was called for in the light of the forth coming 12th Five
Year Plan, and some where the initiative seems to have been made by the
Chairmen of the Planning Commission who also happens to be Mrs Sonia
Gandhi. The fact that one of the speakers on the first day was Ms Saima who
is also the daughter of Bangladesh President and was the main organizer of
the Autism Conference in Bangladesh that took place this July.
The Inaugural session made it very clear that the 12th Five Year Plan aims
to shift attention from COMMUNICABLE disease to NON- COMMUNICABLE Disorders
and the main focus is going to be on Mental Health.
*REVIEW OF THE WORKSHOP- DAY 1*
There were 3 Plenary sessions which had presentations that ranged from *Current
Scenario of ASD* (Plenary 1) in the World and South East Asia Region in
General and specifically in India. *Diagnosis and Management of ASD *(Plenary
2) saw speakers mostly Doctors and researchers, presenting on various
issues such as Assessment Tools, problems of Screening and Diagnosis,
resources needed to manage ASD and involving the 1800 Pediatricians.
*Experiences
of ASD in India* (Plenary 3) had presentations from professionals from
NIMHANS, PGI Chandigarh, CDC Trivandrum and Merry Barua giving a lot of
inputs and touching upon almost all the worries of the parents of an ASD
child.
*REVIEW OF THE WORKSHOP- DAY 2*
2nd day of the workshop was group work and the delegates were divided into
5 groups to give feasible and important suggestions to combat ASD issues.
Each team was given one topic to deliberate and discuss upon the topics
were
1) Assessment Tools : Screening and Diagnosis
2) Capacity Building for ASD
3) Intervention and Management issues related to ASD
4) Community and Family Based care of Children with ASD
5) Research Priorities
Each group later presented their Recommendations using PowerPoint
presentation.
Finally interactive open house took down the questions, doubts and requests
from the audience and delegates for Action.
Mrs. Ruby SIngh is the Secretary of Autism Society of India & Executive member of PARIVAAR, the Nationl Confederation of Parents's Associations of India.
a Consultative Workshop exclusively for the Autism Spectrum Disorder which
was held at Ram Manohar Lohia Hospital PGIMER Auditorium, New Delhi,
on 09thand 10
th of Nov 2011.
The two day workshop was well attended by Doctors, professionals,
government officials, other stake holders such as funding agency
representatives, parents and advocacy related people from various
organization working for the ASD.
Ruby Singh from Autism Society Of India (ASI)- Bangalore and Sharda Mani
Iyer from ASI- Delhi attended the workshop as ASI delegates. Apart from
them there were many delegates from other organizations who are also
members of ASI. It was nice to see that ASI representation from different
parts of India was in majority.
*BACKGROUND*
This Workshop was called for in the light of the forth coming 12th Five
Year Plan, and some where the initiative seems to have been made by the
Chairmen of the Planning Commission who also happens to be Mrs Sonia
Gandhi. The fact that one of the speakers on the first day was Ms Saima who
is also the daughter of Bangladesh President and was the main organizer of
the Autism Conference in Bangladesh that took place this July.
The Inaugural session made it very clear that the 12th Five Year Plan aims
to shift attention from COMMUNICABLE disease to NON- COMMUNICABLE Disorders
and the main focus is going to be on Mental Health.
*REVIEW OF THE WORKSHOP- DAY 1*
There were 3 Plenary sessions which had presentations that ranged from *Current
Scenario of ASD* (Plenary 1) in the World and South East Asia Region in
General and specifically in India. *Diagnosis and Management of ASD *(Plenary
2) saw speakers mostly Doctors and researchers, presenting on various
issues such as Assessment Tools, problems of Screening and Diagnosis,
resources needed to manage ASD and involving the 1800 Pediatricians.
*Experiences
of ASD in India* (Plenary 3) had presentations from professionals from
NIMHANS, PGI Chandigarh, CDC Trivandrum and Merry Barua giving a lot of
inputs and touching upon almost all the worries of the parents of an ASD
child.
*REVIEW OF THE WORKSHOP- DAY 2*
2nd day of the workshop was group work and the delegates were divided into
5 groups to give feasible and important suggestions to combat ASD issues.
Each team was given one topic to deliberate and discuss upon the topics
were
1) Assessment Tools : Screening and Diagnosis
2) Capacity Building for ASD
3) Intervention and Management issues related to ASD
4) Community and Family Based care of Children with ASD
5) Research Priorities
Each group later presented their Recommendations using PowerPoint
presentation.
Finally interactive open house took down the questions, doubts and requests
from the audience and delegates for Action.
Mrs. Ruby SIngh is the Secretary of Autism Society of India & Executive member of PARIVAAR, the Nationl Confederation of Parents's Associations of India.
Sunday, November 13, 2011
Saturday, November 12, 2011
A high risk baby in clinic
The baby has multiple risk factors like low birth weight, neonatal jaundice & exchange transfusion.
Wednesday, November 09, 2011
Sunday, November 06, 2011
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