12A Registration

Section 12AB (formerly 12A) of the Income Tax Act, 1961, is the primary statutory income tax registration that exempts the surplus income and donations of a Non-Governmental Organization (Charitable/Religious Trust, Society, or Section 8 Company) from 100% of income tax. Without 12AB registration, an NGO's entire gross receipts are taxed at the Maximum Marginal Rate (30% + surcharge).

Provisional Registration (valid for 3 years) is granted instantly via Form 10A to newly established NGOs that have not yet commenced charitable activities. Final Registration (valid for 5 years) is applied via Form 10AB at least 6 months prior to the expiry of provisional registration or within 6 months of commencing activities, following detailed scrutiny by the Commissioner of Income Tax (Exemption).

Provisional 12AB Registration is valid for 3 financial years. Final 12AB Registration is valid for 5 financial years and must be renewed every 5 years by filing Form 10AB at least 6 months before expiry. TaxQue manages both 3-year and 5-year registration cycles.

Your application is handled by an NGO Direct Tax Specialist and audited by a practicing Chartered Accountant with extensive experience before the CIT (Exemptions). We draft your Note on Activities, classify charitable objects under Section 2(15), and handle all department queries.

You need: (1) Self-certified Trust Deed / Society Registration Certificate / MOA-AOA of Section 8 Company, (2) Detailed Note on Charitable Activities conducted (or proposed), (3) Audited financial accounts / balance sheets for the past 3 years (if applicable), (4) List of Trustees/Directors with PAN and Aadhaar, (5) Darpan NITI Aayog registration ID, and (6) Form 10A/10AB filing with DSC.