80G & 12AB Registration

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Benefits of 12AB

Income of an organization is exempted from Income Tax if an NGO has 12AB registration.

Benefits of 80G

If an organization has obtained certification under section 80G of Income Tax Act, then donors of that NGO can claim exemption from Income Tax.

Requirements of Registration u/s 12AB & 80G
  • The organization must be a registered NGO
  • Registration u/s 80G can be applied only after Section 12AB registration
  • NGO should not have any income generated from a business
  • The organisation must maintain a regular book of accounts in favor of their receipts and expens.
Documents Required for 12AB & 80G Registration
  • Form 10A for registration u/s 12AB
  • Form 10G for registration u/s 80G
  • Registration Certificate &MoA in case of Section 8 Company and Society
  • Trust Deed in case of a Trust
  • Address proof where the organization is registered
  • Copy of PAN of the NGO
  • Copy of Utility bills like electricity bill, water bill, etc.
  • Books of accounts of past three years or since inception.
  • Activity and Progress/Project Report of past three years.
  • List of donors along with their details.
  • Bank account statement of last three years.