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HomeIncorporation12A & 80G Registration for Non-Profits

Incorporation

12A & 80G Registration for Non-Profits

We prepare and file your 12A/12AB and 80G applications with the Income Tax Department so your non-profit's own income is tax-exempt and donors can claim a deduction on what they give you.

Incorporating a Section 8 company doesn't itself make your income tax-exempt or your donations tax-deductible. Those are two separate applications to the Income Tax Department, on a different statute entirely, and neither happens automatically. We prepare and file both so your non-profit and its donors get the tax treatment they're expecting.

12A/12AB registration exempts your own company's income under Sections 11/12 of the Income Tax Act. 80G registration lets your donors claim a deduction on what they give you. They're legally distinct approvals, each with its own application, its own Unique Registration Number, and its own renewal clock, though they're commonly applied for together because they share the same application infrastructure.

This is the natural next step right after your Section 8 company is incorporated. Without it, your company's income is taxed like any ordinary company's, notwithstanding its Companies Act non-profit status, and donors get no tax incentive to give.

Scope

What's included

  • Form 10A is for a first-time application, giving provisional registration valid for 3 years. Form 10AB is for permanent registration or a renewal, valid for 5 years at a time. The old perpetual-registration model was removed; every registration, including pre-existing ones, now needs periodic renewal.

  • We confirm which of 12A/12AB, 80G, or both you actually want before filing, since an entity can hold one without the other.

  • We assemble your incorporation certificate, MoA/AoA, activity note, and (where applicable) prior financial statements and audit reports into the application, and file it on the portal.

Specifics

The details

Two separate approvals, commonly filed together

12A/12AB registration is about your entity's own tax position: it exempts the company's income under Sections 11/12 of the Income Tax Act. 80G registration is about your donors' tax position: it lets someone who gives to you claim a deduction on that donation. Getting 80G doesn't itself change what your company owes in tax, its purpose is to make giving to you more attractive. You can hold one without the other, though most non-profits apply for both together since they share the same application infrastructure.

Form 10A vs Form 10AB

FormWhen it's usedValidity
10AFirst-time application3 years (provisional)
10ABPermanent registration, or a renewal5 years at a time

There's no perpetual registration anymore. Every 12A/80G registration, including ones granted years ago under the old rules, now has to be periodically renewed through Form 10AB.

What the application needs

  • Self-certified copy of the Certificate of Incorporation
  • MoA and AoA as filed
  • PAN of the entity
  • A note on activities carried out since inception, or over the last 3 years
  • Annual accounts and audit reports for up to the preceding 3 years, where they exist (not required for a brand-new entity applying immediately post-incorporation)
  • FCRA registration certificate, if applicable

Process

How it works

Step 1 of 4

Confirm scope

We confirm whether you need 12A/12AB only, 80G only, or both, and whether this is a first-time application or a renewal.

Confirm scope

We confirm whether you need 12A/12AB only, 80G only, or both, and whether this is a first-time application or a renewal.

Common mistakes founders make

  • Assuming Section 8 incorporation automatically grants tax exemption. It doesn't; this is a separate application under a separate statute.
  • Filing Form 10A when a renewal (Form 10AB) was actually needed, or the reverse.
  • Treating 12A/12AB and 80G as one approval. They're separate, each with its own Unique Registration Number and renewal clock.
  • Letting a provisional or permanent registration lapse by missing the renewal window, since neither is permanent anymore.

Clarifications

Frequently asked questions

Yes, if you want your own income tax-exempt or want donors to get a deduction. Incorporation under the Companies Act doesn't grant either automatically; both need this separate application to the Income Tax Department.

Yes. They're legally distinct approvals. You can hold 12A/12AB without 80G, meaning your own income is exempt but donors get no deduction, or in principle have one lapse while the other stays active.

Form 10A for a first-time application, giving 3-year provisional registration. Form 10AB for permanent registration or a renewal, giving a 5-year cycle. We confirm which applies to you before filing.

No. The old perpetual-registration model was removed. Every registration, including ones granted years ago, now needs periodic renewal through Form 10AB.

That's expected for a brand-new entity applying right after incorporation. Annual accounts and audit reports get requested where they already exist; they don't block a first-time application.

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Hand it to BuildWright — we handle the drafting, filing and compliance end to end.

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Key terms

12A/12AB
Income Tax Act registration under Sections 11/12 exempting the entity's own income. Introduced by the Finance Act 2020, replacing the earlier Section 12AA regime.
80G
Income Tax Act registration letting a donor claim a tax deduction on donations made to the registered entity. Doesn't change the entity's own tax liability.
Form 10A
The first-time application form for 12A/12AB or 80G registration, resulting in 3-year provisional registration.
Form 10AB
The form used for permanent registration or renewal of 12A/12AB or 80G, granted for 5 years at a time.