Get tax exemption for your NGO and deductions for your donors. A dedicated expert checks eligibility, reviews your deed and documents, picks the right form, files on the Income Tax e-Filing portal, and helps you respond to queries and plan renewal.
Free call & custom quote · Professional fee; we confirm any government charges
12A and 80G registration is how a trust, society or Section 8 company gets income tax exemption for its income (12A) and lets donors claim a deduction on their donations (80G). The application is filed online with the Income Tax Department, and one application can cover both.
Last updated: October 2026. Section numbers, forms, validity periods and time limits can change, so we confirm the current position before filing.
12A registration recognises your organisation as a charitable or religious non-profit so that its income can be exempt from income tax, if it meets the conditions of the law. 80G approval is separate: it lets people and businesses who donate to you claim a tax deduction, which makes it easier to raise funds.
Under the earlier Income Tax Act, 1961, these were sections 12A, 12AB and 80G. The Income-tax Act, 2025 took effect on 1 April 2026. Registration of a non-profit organisation is now under section 332, approval for donor deductions is under section 354, and the deduction itself is in section 133. The forms changed too: Form 10A became Form 104 and Form 10AB became Form 105. Most people still search for and talk about 12A and 80G, so we use those names.
Applications are made on the e-Filing portal of the Income Tax Department (incometax.gov.in), the official website of the Income Tax Department, Government of India. These registrations do not replace Darpan, FCRA or CSR-1, which are separate.
Your organisation must be properly formed and meet the conditions of the law before it applies.
Who can apply.
What your documents must show.
What you need in hand first.
Which form applies to you.
Not sure whether your deed and objects will qualify? Share your documents and our experts will review them free of charge.
Why NGOs get these registrations early.
Registered organisations can claim exemption on income applied to their objects, within the law's conditions.
With 80G approval, donors can claim a tax deduction on eligible donations, which helps fundraising.
Funders, donors and partners often ask for these registrations before supporting an NGO.
They are commonly asked for when applying for grants and working with CSR funders.
A single form can cover both registration and donor-deduction approval.
File from anywhere in India on the e-Filing portal without visiting an office.
From eligibility check to the registration order, here is how it works.
Timelines depend on the accuracy of the application and the department's review. Not to scale.
We confirm that you are a trust, society or Section 8 company, that a trust is irrevocable, and that your objects fit.
We read your trust deed, memorandum or bye-laws and flag clauses or mismatches that could lead to queries.
If activities have not started, we file Form 104. If they have, or your provisional registration is ending, we file Form 105.
We prepare the details and attachments and file the application, covering registration, donor approval or both.
If the department asks for more information or documents, we help you reply within the time allowed.
On grant, you receive the order and a registration number. We note the expiry and the date by which the next application is due.
Keep these ready to avoid delays. Our expert will confirm the exact list for your case.
The cost depends on your case and the work needed. It generally has three parts:
Applications are filed electronically on the Income Tax e-Filing portal. We confirm whether any government charge applies before you start.
If your trust, society or Section 8 company is not yet formed, or you lack a PAN, those costs are separate and depend on your state.
Our fee depends on the form, the documents and the history of the organisation. Call free for a custom quote before you pay anything.
Darpan, FCRA, CSR-1 and ongoing compliance are quoted separately. We share a clear, itemised quote before you begin. Get your free quote →
Choose the situation that matches your NGO, or call free for a custom quote.
Organisations that have not yet started activities.
Working NGOs, provisional holders and renewals.
Queries, rejections, or checking an existing registration.
Our professional fee is quoted after a free call. We confirm any government charges separately before you start. Not sure which option fits? Ask for a free consultation.
A quick view of which application suits your NGO.
| Route | Who it suits | Form | Validity | Result |
|---|---|---|---|---|
| Provisional registration and approval | New NGO that has not started activities | Form 104 | Limited period; must be followed by a regular application | Order with a registration number |
| Regular registration and approval | NGO with activities started, or provisional holder | Form 105 | Generally five tax years | Order granting registration or approval |
| Renewal | NGO with existing registration nearing expiry | Form 105 | Fresh period if granted | Order granting renewal |
| 12A and 80G together | NGO that needs exemption and donor deductions | Form 104 or Form 105 | As granted | One application covers both |
Haven't formed your organisation yet? Read about trust registration, society registration or Section 8 company registration, and get your NGO Darpan ID.
Careful preparation before filing prevents most queries and rejections.
Registration must be kept valid. The exemption depends on following the rules every year.
Keep the order and number for donors, funders, banks and CSR partners.
Maintain proper accounts and apply income to the objects as the law requires, with limited accumulation.
Get accounts audited where applicable, file the income tax return, and report donations and issue donor certificates as prescribed.
File the next application well before the registration ends, generally at least six months ahead. We track the date for you.
Darpan, CSR-1 or FCRA may apply depending on your funding sources.
Quick answers on 12A and 80G registration in India.
12A registration recognises a trust, society or Section 8 company as a charitable or non-profit organisation so that its income can be exempt from income tax, subject to the conditions of the law. 80G approval allows donors to claim a tax deduction on eligible donations made to the organisation.
The Income-tax Act, 2025 took effect on 1 April 2026. Registration of a non-profit organisation is now under section 332 and approval for donor deductions under section 354, with the deduction itself in section 133. Applications are made in Form 104 for provisional and Form 105 for regular registration or approval. People still commonly say 12A and 80G.
Public charitable or religious trusts, societies registered under the Societies Registration Act and Section 8 companies can apply, among other eligible organisations. A trust that is revocable cannot apply. The organisation should be legally formed and have a PAN before it applies.
An organisation seeking 80G approval should already be registered as a non-profit organisation or have its registration application pending. The same application form lets you apply for registration and donor-deduction approval together, so most new NGOs apply for both at once.
Provisional registration in Form 104 is for an organisation that has not yet started its activities. Regular registration in Form 105 is for an organisation that has commenced activities or whose provisional registration is nearing its end. Provisional registration is granted for a limited period, so it must be followed by a regular application.
Check that the organisation is eligible, choose Form 104 or Form 105 depending on whether activities have commenced, and file the application with the required documents on the Income Tax e-Filing portal. The department may ask for more information, and an order granting or rejecting the application is issued after review.
You typically need the registration certificate, PAN of the organisation, trust deed, memorandum or bye-laws, address proof, details and PAN of trustees, members or directors, bank details, and a description of activities. An organisation that has commenced work also needs financial statements, audit reports where applicable and donation records.
Regular registration and approval are generally valid for five tax years, and the form allows certain organisations to apply for a longer period. Renewal should be filed well before expiry, and the rules generally expect it at least six months before the registration ends, so we track the date for you.
Applications are filed electronically on the Income Tax e-Filing portal, and we confirm whether any government charge applies before you start. If you take our help, you pay our professional fee, which we quote after a free call. Costs of forming the trust, society or company, if needed, are separate.
The time depends on the accuracy of the application, the department's review and how quickly queries are answered. Applications that are complete and consistent are usually easier to process. We cannot guarantee a fixed timeline or the outcome.
An organisation with a valid registration or approval under the earlier Act is generally treated as registered under the new Act, so it does not need to start afresh. It must still renew before expiry in Form 105 and follow the compliance rules. We review your certificate and expiry date to confirm the position.
The organisation must keep proper books, apply its income to its objects as the law requires, get accounts audited where applicable, file its income tax return, and report donations and issue donor certificates as prescribed. Renewal before expiry is also needed, so we give you a current compliance calendar.
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