12A & 80G Registration

Tax Exemption & Donor Deduction Approval for NGOs
(Now governed by Sections 332 & 354 of the Income‑tax Act, 2025)

12A & 80G / Sections 332 & 354

Tax Exemption for Charitable Organisations

Important Update: With the enactment of the Income‑tax Act, 2025 (ITA 2025), effective from Tax Year 2026–27, the earlier provisions for charitable registration and donor approvals have been restructured. The erstwhile Section 12A/12AB (registration of trusts and institutions) is now covered under Section 332, and the earlier Section 80G(5) (approval for donor deduction) is now under Section 354. The fundamental principles remain the same, and existing approvals will transition under the new law. We handle all applications under the current and upcoming framework.

What is 12A Registration (Now Section 332)?

Registration under Section 332 of the ITA 2025 grants your NGO exemption from income tax on its surplus income, provided the funds are applied for charitable purposes. It is the primary tax‑exemption certificate for trusts, societies, and Section 8 companies.

What is 80G Registration (Now Section 354)?

Approval under Section 354 allows donors to claim a deduction from their taxable income for donations made to your organisation. This significantly enhances your fundraising ability.

Key Benefits

  • Complete tax exemption on income of the NGO (subject to conditions).
  • Donors get deduction under Section 354 (old 80G) — 50% or 100% depending on the approval.
  • Validity of registration is generally 5 years (subject to renewal).
  • Improved credibility and transparency with government authorities.

Documents Required

  • Copy of registration certificate of trust/society/section 8 company.
  • MOA / Trust Deed / Bye‑laws.
  • PAN card of the NGO.
  • Bank account details and audited financial statements (last 3 years, if applicable).
  • List of governing body members with their contact details.
  • Activity report since inception or last registration.

Apply for 12A & 80G

We'll help you secure the new Section 332 / Section 354 approvals.

12A & 80G Registration Process

A straightforward approach to obtain tax exemptions under the current and new law.

1. Document Compilation

We review your NGO's registration documents, financials, and activities to prepare a compliant application.

2. Filing Application

For 12A (Section 332), we file Form 104/105 online. For 80G (Section 354), we file Form 104/105. All submissions are made via the income‑tax e‑filing portal.

3. Scrutiny & Clarifications

The Income‑tax Department may seek additional documents or clarifications. Our team responds promptly to avoid delays.

4. Grant of Approval

Upon satisfaction, the department issues the registration certificate under Section 332 / 354. We assist in maintaining compliance for renewal.