1. What is Form DIR-12?

Form DIR-12 is an e-form under the Companies Act, 2013, filed with the Ministry of Corporate Affairs (MCA) to inform about:

• Appointment of a director, manager, company secretary, or CEO.
• Resignation of a director.
• Change in designation (e.g., Director → Managing Director).

It’s mandatory to file this within 30 days of the event.

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2. Legal Basis

• Section 7, Section 168 of the Companies Act, 2013.
• Rule 8, 15, and 17 of the Companies (Appointment and Qualification of Directors) Rules, 2014.

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3. When You Need to File DIR-12

• Appointment of a new director (including additional or alternate directors).
• Resignation or removal of an existing director.
• Change in designation (e.g., ordinary director to whole-time director).
• Appointment of KMP (Manager, CEO, CFO, Company Secretary).

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4. Documents Required

• For Appointment:
  • DIR-2 (Consent to act as a director).
  • Board resolution for appointment.
  • Interest in other entities (MBP-1) — internal record.
• For Resignation:
  • Resignation letter from director.
  • Board resolution for noting resignation.
• For Change in Designation:
  • Board resolution for change.

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5. How to File DIR-12 in MCA V3 Portal

Step 1 – Login

• Visit MCA V3 Portal.
• Use your registered MCA V3 account (Business User for company filing).

Step 2 – Access DIR-12 Form

• Go to: MCA Services → Company e-Filing → e-Forms → DIR-12.
• In V3, DIR-12 is a web-based form, not just a downloadable PDF.

Step 3 – Enter Company Details

• Enter CIN → click Pre-fill to auto-populate company details.

Step 4 – Select Filing Purpose

• Choose: Appointment / Cessation / Change in Designation.

Step 5 – Fill Director/KMP Details

• Enter:
  • DIN or PAN (DIN for directors, PAN for non-DIN KMP).
  • Name, designation, category, date of event.

Step 6 – Attach Documents

Attach scanned copies (PDF):

• Appointment: DIR-2, Board Resolution.
• Resignation: Resignation Letter, Board Resolution.
• Change in Designation: Board Resolution.
  (All documents should be digitally signed before upload.)

Step 7 – Digital Signature

• Sign with DSC of a director or company secretary (authorized signatory).
• If there is no company secretary, a director can sign.

Step 8 – Submit & Pay Fees

• Submit the form.
• Pay statutory fees (based on nominal share capital of the company).

Step 9 – Save SRN & Acknowledgment

• MCA generates an SRN (Service Request Number) and acknowledgment for your records.

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6. Filing Timeline & Penalty

• Deadline: 30 days from appointment/resignation/change.
• Penalty: ₹100 per day of delay, no upper limit.

Compliance Calendar for August 2025 for Indian taxpayers, covering Income Tax, GST, PF/ESI, TDS, and MCA/ROC statutory deadlines.

📅 Compliance Calendar – August 2025 (India)

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✅ INCOME TAX COMPLIANCE

Due Date	Compliance	Applicable To
07 Aug 2025	Payment of TDS/TCS for July 2025	All deductors/collectors
14 Aug 2025	Issue of TDS Certificates (Form 16B/16C/16D) for June 2025	Buyers, tenants, etc. under Sec 194-IA/IB/M
15 Aug 2025	2nd instalment of Advance Tax for FY 2025–26	All taxpayers liable for advance tax
30 Aug 2025	TCS Return (Form 27EQ) for July 2025	All TCS collectors
31 Aug 2025	Equalisation Levy Statement for July 2025	E-commerce operators liable under Equalisation Levy

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✅ GST COMPLIANCE

Due Date	Compliance	Applicable To
10 Aug 2025	GSTR-7 & GSTR-8 for July 2025	GST-registered deductors/collectors
11 Aug 2025	GSTR-1 (Monthly) for July 2025	Registered taxpayers (turnover > ₹5 Cr or opted monthly)
13 Aug 2025	GSTR-6 for July 2025	Input Service Distributors (ISD)
13 Aug 2025	IFF for July 2025 (Optional)	Quarterly filers under QRMP scheme
20 Aug 2025	GSTR-3B (Monthly) for July 2025	Monthly filers
22 Aug 2025	GSTR-3B (Quarterly – Group A States) for Apr–Jun 2025	QRMP filers – Chhattisgarh, MP, Gujarat, etc.
24 Aug 2025	GSTR-3B (Quarterly – Group B States) for Apr–Jun 2025	QRMP filers – Maharashtra, Tamil Nadu, WB, etc.

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✅ MCA / ROC COMPLIANCE

Due Date	Compliance	Applicable To
—	No major ROC forms due in August unless triggered by company-specific events	—

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✅ PF / ESI COMPLIANCE

Due Date	Compliance	Applicable To
15 Aug 2025	Payment of PF/ESI contribution for July 2025	All employers covered under PF/ESI Act

1. Renewal Mandatory Every 5 Years

• Post–Finance Act 2020, all 12A and 80G registrations (even existing ones) must be renewed every five years via Form 10AB. Previously granted registrations are no longer lifetime waivers .

2. Extended Validity for Small NGOs

• Organizations with income ≤ ₹5 crore (in each of preceding two years) that apply after March 31, 2025, can now receive 10-year validity instead of 5 years .
• For such small trusts with current expiry in March 2026, renewal by Sept 30, 2025 grants them a 10-year term

3. Provisional Registration New NGOs

• New NGOs get 3-year provisional registration under 12A/80G (Form 10A), valid from the chosen assessment year
• Within that period (or before start of activities), they must apply for full registration via Form 10AB, which then grants a 5-year term

4. Flexible Cancellation Rules

• Registrations now can be cancelled only on grounds of false or false/misleading information, not merely incomplete application

5. Revised “Specified Donor” Clause

• Donor limits adjusted from ₹50k lifetime to:
  • ₹1 lakh per year
  • Or ₹10 lakh aggregate
• Relatives or related concerns of donors are no longer classified under this clause

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🗓️ Timeline & Deadlines

Scenario	Form	Validity	When to Apply
New NGOs (start)	10A	3 years	1 month before AY start
Convert provisional → regular	10AB	5 years	≥ 6 months before expiry or within 6 months of starting activity
Existing 5-year registrations	10AB	5 years (or 10 if small)	At least 6 months before expiry
Small NGOs applying post-Mar 31, 2025	10AB	10 years	By Sept 30, 2025 if current expiry is Mar 31, 2026

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✅ What NGOs Should Do Now

1. Check your status & expiry date on the Income‑Tax e‑filing portal.
2. If expiry < mid‑2026 and income ≤ ₹5 cr, file Form 10AB by Sept 30, 2025 to gain 10-year validity.
3. If you’re new, ensure to:
   • File Form 10A for the 3-year provisional.
   • File Form 10AB to convert within time.
4. Maintain truthful, complete info to avoid cancellation.

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🔄 Why These Changes Matter

• ✨ Increased compliance ensures only active NGOs retain benefits.
• 🛡️ 10-year term eases burden for smaller NGOs.
• 🛑 Limited cancellation grounds protect NGOs from procedural technicalities.
• 📈 Donor clarity improves trust with updated thresholds.

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✅ Steps to Revalidate Today

• Login to Income Tax e‑filing portal
• File Form 10A (if new) or Form 10AB (if renewing/converting)
• Attach required documents (trust deed, audited accounts, DARPAN ID, etc.)
• Submit using Digital Signature/EVC
• Monitor your application status online—processing usually takes 1–3 months

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💡 Bottom Line

• All NGOs must now periodically renew 12A/80G.
• Small NGOs can enjoy a 10-year validity if they’re timely.
• Deadlines are around Sept 2025 for those expiring early 2026.
• Start planning: early application avoids last-minute rush.

the Compliance Calendar for July 2025 for Indian businesses, covering GST, Income Tax, TDS, PF/ESI, MCA/ROC, and other statutory deadlines.

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✅ INCOME TAX COMPLIANCE

Due Date	Particulars	Applicable To
07 July 2025	Deposit of TDS/TCS for June 2025	All TDS/TCS deductors
15 July 2025	TDS Certificate (Form 16B/16C/16D) for May 2025	Deductors u/s 194-IA/IB/M
30 July 2025	TCS Return (Form 27EQ) for Q1 (Apr–Jun 2025)	TCS collectors
31 July 2025	Due date for filing ITR for AY 2025–26 (Non-audit cases)	Individuals, HUFs, others not requiring audit
31 July 2025	Form 24Q/26Q/27Q – TDS Return for Q1 (Apr–Jun 2025)	All deductors
31 July 2025	Quarterly statement of Equalisation Levy	Non-resident digital service providers

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✅ GST COMPLIANCE

Due Date	Particulars	Applicable To
10 July 2025	GSTR-7 & GSTR-8 for June 2025	TDS/TCS under GST
11 July 2025	GSTR-1 (Monthly) for June 2025	Registered taxpayers (Turnover > ₹5 Cr or monthly filers)
13 July 2025	GSTR-6 for June 2025	Input Service Distributors (ISD)
13 July 2025	IFF (Optional) for June 2025	QRMP scheme filers
20 July 2025	GSTR-3B for June 2025	Monthly filers
22/24 July 2025	GSTR-3B for QRMP filers (Apr–Jun 2025)	Quarterly filers (state-wise due date)

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✅ MCA / ROC COMPLIANCE

Due Date	Particulars	Applicable To
No major ROC form due in July unless extended timelines or specific company events apply

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✅ ESI / PF COMPLIANCE

Due Date	Particulars	Applicable To
15 July 2025	PF/ESI contribution for June 2025	All employers under PF/ESI Act

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✅ OTHER COMPLIANCE (if applicable)

Due Date	Particulars	Applicable To
31 July 2025	Filing of Form 15CC (Quarter 1)	Authorized dealers (foreign remittance)

These are annual return forms that companies must file with the Registrar of Companies (ROC) every year, summarizing their financial and operational details.

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✅ What is Form MGT-7?

• Applicable to: All companies (except OPCs & small companies)
• Purpose: Filing Annual Return as per Section 92 of the Companies Act, 2013
• Includes details like:
  • Registered office, principal business activities
  • Shareholding pattern
  • Board meetings
  • Director/KMP details
  • Debentures & share transfers

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✅ What is Form MGT-7A?

• Applicable to: Only for One Person Companies (OPCs) and Small Companies
• Introduced: MCA introduced MGT-7A via the Companies (Management and Administration) Amendment Rules, 2021
• Simplified version of MGT-7 with reduced compliance burden

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📅 Due Date:

• Within 60 days from the date of Annual General Meeting (AGM)
• If AGM not held: within 60 days from the date on which AGM should have been held (i.e., 30th Sept, so due by 28th Nov)

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📝 Filing Fees (Based on Company’s Share Capital):

Share Capital	Normal Fee (approx.)
Less than ₹1,00,000	₹200
₹1,00,000 to ₹4,99,999	₹300
₹5,00,000 to ₹24,99,999	₹400
₹25,00,000 to ₹99,99,999	₹500
₹1 crore or more	₹600

Late filing attracts additional fee of ₹100 per day.

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🔑 Key Differences Between MGT-7 and MGT-7A:

Feature	MGT-7	MGT-7A
Applicability	All companies (except OPCs & small companies)	Only OPCs & small companies
Form Complexity	More detailed	Simplified version
Introduced	Original form	From FY 2020-21 onwards

✅ Income Tax Compliance

Due Date	Particulars	Applicable To
07 June 2025	Deposit of TDS/TCS for May 2025	All deductors
15 June 2025	1st instalment of Advance Tax for FY 2025-26	All taxpayers liable for advance tax
15 June 2025	TDS Certificate (Form 16B/16C/16D) for April 2025	Buyers/tenants/deductor under sec 194-IA/IB/M
30 June 2025	Issue of Form 16 (TDS certificate for salary) for FY 2024-25	Employers
30 June 2025	Form 64C – Statement to unit holders by AIF	Category I/II AIF
30 June 2025	Statement of income distributed (Form 64D) by AIF	AIFs

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✅ GST Compliance

Due Date	Particulars	Applicable To
10 June 2025	GSTR-7 & GSTR-8 for May 2025	TDS/TCS deductors under GST
11 June 2025	GSTR-1 (Monthly) for May 2025	Registered taxpayers (Turnover > ₹5 Cr or opted monthly)
13 June 2025	IFF for May 2025 (Optional)	QRMP scheme (filing GSTR-1 quarterly)
13 June 2025	GSTR-6 for May 2025	Input Service Distributors (ISD)
20 June 2025	GSTR-3B for May 2025	Monthly filers
22/24 June 2025	GSTR-3B for QRMP (May 2025)	Quarterly filers (based on state)
30 June 2025	CMP-08 for Q1 (April–June 2025)	Composition dealers

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✅ MCA / ROC Compliance

Due Date	Particulars	Applicable To
30 June 2025	DPT-3 – Return of Deposits (FY 2024–25)	All companies (except government companies)
30 June 2025	Form MSME-1 (Half-Yearly return Oct 2024–Mar 2025)	Companies with outstanding dues > 45 days to MSMEs

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✅ ESI / PF Compliance

Due Date	Particulars	Applicable To
15 June 2025	PF/ESI payment for May 2025	All employers under PF/ESI Act

Section 12A of the Income Tax Act, 1961 is a crucial provision for non-profit entities (like charitable trusts, societies, and NGOs) in India. It provides tax exemption on the income of these organizations, provided they are registered under Section 12A/12AB.

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🔹 What is Section 12A?

Section 12A lays down conditions and procedural requirements for charitable or religious institutions to be eligible for tax exemptions under Sections 11 and 12 of the Income Tax Act.

Without registration under Section 12A (now 12AB), the income of a charitable or religious organization will be fully taxable.

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🔹 Registration under Section 12A / 12AB

As per recent amendments:

• Earlier, registrations were done under Section 12A.
• Now, fresh and re-registrations are done under Section 12AB, introduced from April 1, 2021.

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🔹 Purpose of Registration

1. Tax Exemption on income used for charitable or religious purposes.
2. Eligibility for 80G registration (which allows donors to get tax deductions).
3. Proof of genuine charitable activities for donors and government authorities.

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🔹 Types of Registrations (as per amended law)

Type	Description
Provisional Registration	Given to newly formed trusts for 3 years (valid for 3 years from the assessment year).
Final Registration	Granted for 5 years after proper verification of activities.
Re-registration	All existing registered trusts had to re-register under Section 12AB by June 30, 2021.

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🔹 Documents Required for 12A/12AB Registration

• Trust Deed/By-laws
• PAN Card of the organization
• Registration Certificate under other acts (like Societies Act)
• Details of activities since inception
• Financial statements (past 3 years, if applicable)
• List of trustees/board members

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🔹 How to Apply?

Application is made online using Form 10A or Form 10AB on the Income Tax e-filing portal:

• Form 10A for fresh/provisional registration
• Form 10AB for renewal or conversion from provisional to regular

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🔹 Time Limit to Apply

• Within 1 month before the commencement of the previous year for which exemption is sought.
• Existing institutions had to migrate to 12AB by June 30, 2021.

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🔹 Summary

Section	Purpose
12A	Original section for tax exemption registration (now transitioned to 12AB)
12AB	New system of registration for charitable/religious entities