In accordance with Section 2 (15) of the Income Tax Act, 1961, all Non–Governmental Organisations are liable for payment of applicable Service Taxes based on their income with the exemption for donations that were specified under the term “Corpus” if submitted in writing by the doner, although the interest or dividend gained from the “Corpus” funding is not to be exempted.  We help the NGOs in the preparation and filing of their ITR.