12A and 80G Registration
Tax exemption for the non-profit, and deductions for its donors.
Reviewed by CA Hitendra Pal Singh· company law, tax and complianceLast reviewed
Registration under s.12A exempts a non-profit’s income from tax; s.80G approval lets donors deduct their gifts. Both are now granted provisionally first and made regular after activity is demonstrated, and both need renewing.
What is included
- Form 10A or 10AB preparation
- Filing for 12A and 80G
- Query responses
- Registration certificates
- Renewal reminders
What we will need from you
- Registration certificate of the society, trust or Section 8 company
- Charter documents
- PAN
- Accounts and activity report, for regular registration
How long it takes
Typically 30–60 working days.
Timelines are typical, not guaranteed. Government processing times vary, and a query from the officer adds to them. We will tell you where yours stands.
Common questions
Which comes first?
12A. An 80G application is normally made alongside or after 12A, since donor deductions presuppose the body itself is exempt.