Section 12A & 80G Income Tax Exemption Registration
Tax exemption on NGO income (12A) and 50% income tax deduction for donors (80G) under Form 10A/10AB.
Statutory Overview & Regulatory Scope
Regulatory framework, governing bodies, and institutional compliance standards.
Registering under Section 12A of the Income Tax Act exempts a Trust, Society, or Section 8 company's entire surplus income from 30% income tax. Securing Section 80G registration empowers donors to claim a 50% tax deduction on their donations, making it indispensable for attracting institutional CSR grants, HNIs, and corporate donors.
4-Step Statutory Execution Roadmap
How Taxorion executes your filing from document intake to final regulatory approval.
NGO Charter & Activity Scrutiny
Reviewing Trust Deed / Section 8 MoA to verify non-profit charitable object clauses.
Form 10A / 10AB E-Filing
Submitting electronic applications on Income Tax portal with 3-year accounts and activity notes.
CIT (Exemptions) Scrutiny & Order
Responding to Commissioner queries and obtaining formal approval orders.
Scope of Deliverables & Inclusions
Complete statutory package included with our certified professional engagement.
Provisional / Final Section 12A Order (Form 10AC/10AD)
Official Income Tax order granting 100% tax exemption on non-profit income with unique URN.
Provisional / Final Section 80G Order (Form 10AC/10AD)
Official order enabling 50% tax rebate for individual and corporate donors.
Form 10BD Annual Donation Filing Setup
Compliance mechanism to issue Form 10BE donation certificates to donors annually.
Mandatory Document Checklist
Checklist required for seamless digital verification and statutory lodgement.
1NGO Institutional Proofs
- Trust Deed / Society Registration Certificate / Section 8 Certificate of Incorporation and MoA/AoA
- PAN Card of the NGO
- Detailed note on past and proposed charitable activities
- Audited Financial Statements for the last 3 financial years (for existing NGOs)
Statutory & Compliance FAQs
Critical legal insights and practical answers regarding Section 12A & 80G Income Tax Exemption Registration.
New NGOs receive a Provisional Registration for 3 years via Form 10A. Once charitable activities commence, they must apply for Final Registration in Form 10AB at least 6 months before expiry or within 6 months of starting activities, valid for 5 years.
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Connect directly with our dedicated Company Secretaries, Chartered Accountants, and Advocates for Section 12A & 80G Income Tax Exemption Registration.
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