12A Registration
- Art Teacher
- London, UK
- 5-7 Hrs
Thinking of registering your NGO for tax benefits? You’re in the right place! Let’s talk about 12A registration — a must-have for any non-profit looking to claim income tax exemption in India. is a certification issued by the Income Tax Department of India that allows non-profit organizations like NGOs, trusts, and societies to claim exemption from income tax on their surplus income. It’s essential for any organization aiming to operate as a charitable institution and receive donations without tax liabilities. Once registered under 12A, your NGO becomes eligible for various tax benefits, ensuring more funds go toward your mission rather than taxes.
- PAN card of the NGO
- Trust Deed / MOA & Rules
- Registration certificate of the NGO
- Details of trustees or governing body members
- Address proof of the NGO
- Bank account details
- Activities report or projected income-expenditure (for new NGOs)
- Apply online through the Income Tax e-filing portal using Form 10A
- Upload all required documents
- The application is reviewed by the Income Tax Department
- If needed, they may ask for clarifications.
- On approval, you receive a 12A certificate, usually valid for 5 years.
A newly formed NGO can apply and submit whatever records are available; if none exist, a declaration or nil report is submitted, the 12A certificate is granted on a provisional basis, and once activities are underway, the NGO must apply for permanent registration.
You must obtain 12A registration before applying for 80G. 12A is a prerequisite for 80G approval.
12A exemption does not automatically apply to business income. If an NGO earns business income, the exemption is allowed only if the business is incidental to the main charitable objective, and separate books of account are maintained. Otherwise, such income may be taxable.
Failure to renew 12A registration will result in the exemption becoming inoperative and the NGO will lose tax exemptions on income.
Section 8 Companies are eligible and can apply for 12A registration.