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- 35AC COMPLIANCE
Section 35AC provides tax benefits to taxpayers who make donations or contributions towards projects or schemes approved by the government for promoting social and economic welfare. These projects or schemes typically focus on areas such as education, healthcare, rural development, environmental conservation, and infrastructure development.
When an organization undertakes a project or scheme approved under Section 35AC and receives donations for the same, it needs to comply with certain reporting and auditing requirements. The 35AC audit refers to the audit conducted to ensure that the organization has utilized the donations received in accordance with the provisions of Section 35AC and the guidelines laid down by the government The audit ensures transparency and accountability in the utilization of funds received under Section 35AC and helps in maintaining the integrity of the tax benefit scheme. It also helps in preventing misuse or misappropriation of funds meant for social and economic welfare projects.
A clear, structured delivery process from start to finish
CA/CS specialist reviews your requirements and confirms scope.
We share a checklist and collect through our secure portal.
Our team files all applications with government authorities.
Certificates and audit-ready documentation delivered on time.
Practical answers curated by our CA and CS desks for 35AC COMPLIANCE.
A
35AC audit is a compliance and financial examination of projects approved under
Section 35AC of the Income Tax Act to ensure that funds are used only for the
purposes sanctioned by the government.
It validates proper utilisation of donations, maintains transparency for donors, and ensures the continued credibility of charitable organisations even after the withdrawal of new 35AC approvals.
Any trust, NGO, or institution that had a project approved under Section 35AC and received donations qualifying for tax deductions must get its accounts audited annually.
Only a qualified Chartered Accountant (CA) registered with the Institute of Chartered Accountants of India (ICAI) can conduct and certify the audit.
You’ll need the 35AC approval letter, donation receipts, project utilisation statements, income and expenditure reports, bank statements, and donor lists.
The auditor verifies donation sources, fund application, project progress, and ensures expenses match the objectives stated in the government-approved project.
Typically 2–4 weeks, depending on your organisation’s size, the number of
projects, and how well records are maintained.
Yes. BizPriest supports a fully online audit process, from document sharing and verification to final report delivery through secure channels.
While new approvals under Section 35AC are no longer issued (post-FY 2017-18), existing or ongoing projects must still maintain audit and compliance for record integrity.
Non-compliance may result in cancellation
of project approval, disallowance of donor deductions, and reputational or
legal consequences for the organisation.
The 35AC audit focuses on project-specific fund usage, while 12A ensures overall charitable compliance, and 80G covers donor deduction eligibility.
The report should be filed annually after closing the financial year and before submitting related income-tax or project-specific returns.
It boosts donor confidence, showcases transparent fund management, and strengthens your credibility with regulatory and funding authorities.
Yes — a well-audited report reassures donors that funds are responsibly managed, which increases the likelihood of future funding and collaborations.
Absolutely. BizPriest handles end-to-end audit coordination, document preparation, CA liaison, and submission of audit reports for complete peace of mind.
BizPriest combines expert financial compliance knowledge, professional audit support, and a transparent digital workflow to make 35AC auditing effortless and reliable.
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