12A Registration

Overview

12A Registration, granted under the Income Tax Act, 1961, is the certification Taxeto helps NGOs, trusts, societies and Section 8 companies obtain to claim exemption from income tax on their surplus income. Taxeto assesses eligibility, files Form 10A/10AB on the Income Tax portal, and follows up with the department so charitable organisations gain long-term financial sustainability and credibility.

Benefits

• NGOs are exempt from paying income tax on their surplus income
• Builds legal recognition and trust among donors, government and stakeholders
• Increases the chances of receiving grants and donations
• Improves transparency and overall compliance
• Applicable to trusts, societies and Section 8 companies alike

Eligibility

• Must be a registered NGO (Trust/Society/Section 8 Company)
• Must have charitable objectives
• Income must be applied for charitable purposes
• Proper books of accounts must be maintained

Documents Required

1. 1PAN Card of the NGO
2. 2Registration certificate (Trust Deed / Society Registration / Certificate of Incorporation)
3. 3Books of accounts and bank statements
4. 4Financial statements (if applicable)
5. 5Details of trustees/directors
6. 6Activity report and address proof of the organisation

Process

1. 1

   Application Filing

   File the application in Form 10A/10AB on the Income Tax portal.

2. 2

   Document Submission

   Upload the required documents.

3. 3

   Verification

   The Income Tax Department reviews the application.

4. 4

   Approval

   The registration certificate is issued.

Frequently Asked Questions