Income tax & TDS
Income tax registration for NGOs (formerly 12A and 80G)
Register your trust, society or Section 8 company with the income tax department, so its income can be exempt and its donors can claim a deduction. Under the 1961 Act these were known as 12A or 12AB registration and 80G approval. We check your objects and documents, file both applications online and answer the department's queries.
- Exemption registration and donor approval together
- Trust deed or bye-laws checked before applying
- Both applications prepared and filed by a CA
- Replies to the department's queries included
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- Since 2017
Price
Both registrations
₹7,999+ ₹1,440 GST
2–3 working days to file; the department decides after that
- Review of eligibility and the trust deed, bye-laws or MOA
- Application for registration for tax exemption
- Application for approval so donors can claim a deduction
- Provisional or regular registration, whichever applies
- Replies to queries from the Commissioner
- A guide to the yearly compliance that follows
Fees are before 18% GST. No government fee applies to these applications; stamp duty on any deed amendment is paid at actuals. Converting a provisional registration to regular later, and the NGO's yearly accounts, audit and return, are separate services.
Who needs income tax registration for NGOs (formerly 12A and 80G)
- Newly formed trusts, societies and Section 8 companies
- NGOs that want their donors to claim a tax deduction
- Organisations whose provisional registration is due to become regular
- Organisations whose registration is due for renewal
- NGOs seeking CSR funds or grants that ask for these registrations
Documents you'll need
Organisation documents
- Trust deed; or society registration certificate and bye-laws; or Section 8 company's certificate of incorporation, MOA and AOA
- PAN of the organisation
- Details of trustees, members or directors, with their PAN and Aadhaar
- Address proof of the registered office
Activities and accounts
- A note on activities carried out and planned
- Financial statements for up to the last three years, if the organisation has been working
- Bank statement of the organisation's account
- Existing registration or approval orders, for renewal or conversion
You upload these from your order page after you pay. Scans or clear phone photos are fine.
How it works
- 1
Eligibility check
We read your deed, bye-laws or MOA to confirm the objects are charitable or religious and that nothing in them blocks the exemption.
- 2
Fix the deed if needed
If a clause needs changing, such as the one on what happens to assets on dissolution, we tell you what to amend before applying.
- 3
Applications filed
We prepare the applications for exemption and donor approval and file them on the e-filing portal, verified by your authorised person.
- 4
Department's queries
The Commissioner may ask for documents or explanations. We draft and file the replies.
- 5
Order and compliance
Once the department decides, we send you the order and a list of the yearly filings that keep the registration valid.
Exemption and donor deduction
An NGO's income isn't tax-free just because its work is charitable. To claim exemption, a trust, society or Section 8 company needs registration from the income tax department, known as 12A or 12AB registration under the 1961 Act. A separate approval, known as 80G, lets donors claim a deduction for what they give.
New organisations usually get provisional registration first, which must be converted to regular registration within the time the law sets, generally once activities have begun. Registrations are granted for a limited period and must be renewed before they expire.
Under the Income-tax Act, 2025
From 1 April 2026, the rules for charitable organisations are in the Income-tax Act, 2025, under new section numbers. The ideas are the same: registration for exemption, approval for donor deductions, and yearly conditions on how income is used.
Applications filed now follow the new Act and the forms prescribed under it. If you already hold registration under the 1961 Act, we check its validity dates and what the transition rules require of you.
Keeping the registration
A registered NGO must apply most of its income to its objects, keep books, get its accounts audited where required, file its return on time, and report the donations it receives so donors can claim their deduction.
Missing these can cost the exemption for the year or lead to the registration being cancelled. Our bookkeeping and compliance services can cover them.
Frequently asked questions
Can a new trust apply before it starts work?
Yes. New organisations apply for provisional registration, which lets them start with the tax benefits in place. It must later be converted to regular registration, usually after activities begin.
Do we need both registrations?
The exemption registration covers the NGO's own income. The donor approval matters only if you want donors to claim a deduction. Most NGOs that raise funds apply for both, and many CSR donors expect both.
How long does the department take?
The law gives the Commissioner a set time to decide, shorter for provisional applications than for regular ones. We can't promise the outcome or the date, but we reply to queries promptly so nothing waits on us.
Can every donor claim the deduction?
No. Individuals who pay tax under the new regime can't claim it, and neither can companies that chose the concessional tax rate. Other donors can, within the limits in the Act.
Can a Section 8 company apply?
Yes. Section 8 companies apply the same way as trusts and societies. Their MOA already has to restrict the use of income to their objects under the Companies Act, which helps with eligibility.
What happens if the application is rejected?
The Commissioner has to give you a chance to be heard before rejecting it. If it's rejected, you can fix the issue and apply again, or appeal. We explain the options from the order.