12A & 80G Registration

Secure tax exemption for your NGO and deduction benefits for donors under the Income‑tax Act, 2025 (applicable from 1 April 2026). Expert assistance with provisional (Form 104) and final registration (Form 105).

12A & 80G Registration

What are 12A and 80G?

Under the Income‑tax Act, 2025 (effective 1 April 2026), non‑profit organisations (NPOs) can obtain two crucial registrations:

  • Section 332 (erstwhile 12A): Grants income tax exemption to the NPO itself, so its income is not taxed.
  • Section 133(1)(b)(ii) (erstwhile 80G): Allows donors to claim deduction from their taxable income for contributions made to the NPO.

The new law has replaced the old forms 10A, 10AB, and 10AC with forms 104, 105, and 106 respectively. The process now involves provisional registration followed by final registration, ensuring genuine charitable activities are consistently verified.

New Forms at a Glance

  • Form 104 (old 10A): Application for provisional registration under Section 332 or provisional approval under Section 133(1)(b)(ii).
  • Form 105 (old 10AB): Application for registration (regular) of a non‑profit organisation under Section 332, or for approval under Section 133(1)(b)(ii).
  • Form 106 (old 10AC): Order granting provisional registration/approval, or rejection of the application.

Provisional vs Final Registration

New NPOs must first apply for provisional registration (Form 104). This provisional registration is valid for a specified period (typically 3 years). Before expiry, the NPO must apply for final registration (Form 105) by submitting detailed accounts, activity reports, and compliance with the conditions of the Act.

Documents Required

  • Trust deed / Memorandum of Association / Society Rules.
  • Registration certificate of the NGO (from the relevant authority).
  • PAN of the NGO and authorised signatories.
  • Detailed activities report for the last 3 years (for final registration).
  • Audited balance sheet and income & expenditure statement.
  • List of governing body members with addresses.
  • Any other documents as required by Form 104/105.

Transition from Old Law

Existing 12A/80G registrations granted under the old Act will be deemed to be under the new law, but NPOs may need to re‑apply or update their details as per transitional provisions. Delays can result in loss of exemption.

Apply for 12A & 80G

We'll prepare and file the correct form — provisional or final — for your organisation.

Our 12A & 80G Filing Process

Step‑by‑step guidance through the new income‑tax regime.

1. Eligibility Assessment

We evaluate your NGO's structure, objectives, and existing registrations to determine the correct form and stage.

2. Document Preparation

We collate all necessary documents, draft the required declarations, and ensure compliance with the latest ITA 2025.

3. Filing Form 104/105

We submit the appropriate form electronically through the income tax portal, with all annexures.

4. Follow‑Up & Order

We track the application, respond to queries, and ensure you receive Form 106 (order) without delay.

Frequently Asked Questions

Your queries about 12A & 80G under the Income‑tax Act, 2025

12A (Section 332 in ITA 2025) grants income tax exemption to the NGO itself. 80G (Section 133(1)(b)(ii) in ITA 2025) allows donors who contribute to the NGO to claim a deduction in their own income tax return. An NGO can have both registrations.
These are the new application forms introduced by the Income‑tax Act, 2025. Form 104 is for provisional registration/approval (replaces old 10A). Form 105 is for final registration/approval (replaces old 10AB). Form 106 is the order issued by the Income Tax Department (replaces old 10AC).
Yes, under the new law, any new NGO (registered after 1 April 2026) must first obtain provisional registration under Section 332 or provisional approval under Section 133(1)(b)(ii) using Form 104. After the provisional period (usually 3 years), it must apply for final registration through Form 105.
Existing valid registrations under the old Act will be deemed to be under the new law. However, the department may require a fresh application or compliance with transitional rules, especially if the registration was granted under the old 10A and needs to be moved to final under the new regime. It is advisable to consult a professional.
Yes, you can file a single application (Form 104 or 105) covering both registrations, as the forms allow seeking both exemption and donation deduction. Separate applications are not required.
Provisional registration is typically valid for 3 years from the date of grant. Before expiry, the NGO must apply for final registration (Form 105) by submitting the required documents and proof of charitable activities.
Yes, the tax authorities can cancel the registration if the NGO fails to comply with the conditions, does not file returns, or engages in non‑charitable activities. The cancellation order is also issued in Form 106.