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For any NGO, trust, or Section 8 company in India, two registrations are absolutely essential: 12A and 80G. These registrations under the Income Tax Act are what transform a registered non-profit into a truly tax-efficient, donor-friendly organisation.
| Registration | Benefit | Who Benefits |
|---|---|---|
| Section 12A | NGO's own income is exempt from income tax | The NGO itself |
| Section 80G | Donors can claim 50–100% deduction on donations | Individual and corporate donors |
Who Can Apply?
- ✅ Section 8 Companies (non-profit companies under Companies Act)
- ✅ Registered Trusts (public charitable trusts)
- ✅ Registered Societies
- ✅ Any institution established for charitable or religious purposes
Documents Required
| Document | Purpose |
|---|---|
| Registration Certificate | Proof of legal existence (CoI / Trust deed / Society certificate) |
| MoA / Trust Deed / Bye-Laws | Objects of the organisation |
| PAN of the organisation | Tax identity |
| Audited Financial Statements | Last 3 years (or from inception if newer) |
| Activity Reports | Proof of charitable activities conducted |
| Bank Statement | Last 1 year |
| List of Trustees/Directors | With PAN and Aadhaar |
Application Process (Post Finance Act 2022)
Both 12A and 80G applications are filed together using a single Form 10A on incometax.gov.in. Login with the organisation's PAN.
Upload all required documents in PDF format. Ensure financial statements are audited and signed.
The Commissioner of Income Tax (Exemptions) may call for a hearing or additional documents. Respond promptly.
New organisations receive Provisional Registration valid for 3 years. After 3 years of operations, apply for Final Registration for 5-year validity.
Post the Finance Act 2022, all 12A and 80G registrations must be renewed. Older "permanent" registrations were cancelled — organisations had to re-apply by specific deadlines. If your NGO has old 12A/80G certificates, verify they are still valid on the Income Tax portal.
12A and 80G registrations are the backbone of any successful NGO's tax and fundraising strategy. Legal Chanakya's NGO specialists handle the complete application, documentation, and follow-up with the Income Tax Department — so your NGO can focus on its mission.
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