12A registration exempts a trust, society or Section 8 company's income from tax, and 80G approval lets its donors claim a deduction. Since 1 April 2026 they are registration under Section 332 and approval under Section 354 of the Income-tax Act, 2025, applied for together in Form 104 (old Form 10A) or Form 105 (old Form 10AB).
12A + 80G from ₹8,999 · Form 104 / Form 105 filing · CA-led
12A and 80G registration is how a trust, society or Section 8 company gets tax exemption on its own income and lets donors claim a deduction. From 1 April 2026, the Income-tax Act, 2025 renamed both: the same application is now made for registration under Section 332 and approval under Section 354, online on the income-tax e-filing portal.
| At a glance (October 2026) | Position |
|---|---|
| Who can apply | Charitable or religious trusts, societies and Section 8 companies |
| Old 12A / 12AB | Registration under Section 332, Income-tax Act, 2025 |
| Old 80G | Approval under Section 354; donor deduction under Section 133(1)(b)(ii) |
| New NGO, activities not started | Form 104 (old 10A): provisional, order within 1 month |
| Activities started / conversion / renewal | Form 105 (old 10AB): regular, order within 6 months of quarter end |
| Validity | Provisional: 3 tax years (or 6 months from start of activities). Regular: 5 tax years (10 for registration where income ≤ ₹5 crore) |
| Existing 1961 Act registrations | Remain valid |
| What you are looking for | Income-tax Act, 1961 | Income-tax Act, 2025 (from 1 April 2026) |
|---|---|---|
| Registration of the NGO | Section 12A / 12AB | Section 332 |
| Approval for donor deduction | Section 80G(5) | Section 354 |
| Donor's deduction | Section 80G | Section 133(1)(b)(ii) |
| Provisional application | Form 10A | Form 104 |
| Regular application / renewal | Form 10AB | Form 105 |
| Order of provisional registration | Form 10AC | Form 106 |
| Statement of donations received | Form 10BD | Form 113 |
| Donation certificate to donors | Form 10BE | Form 114 |
Sources: Income Tax Department FAQs on Form 104 and Form 105 and the e-filing portal's form mapping guide for the Income-tax Act, 2025.
| Situation | Form | When to file | Order due | Validity |
|---|---|---|---|---|
| New NGO, activities not yet started | Form 104 | Any time in the tax year from which registration is sought | Within 1 month from end of month of application | 3 tax years, or up to 6 months from start of activities |
| Provisionally registered, activities started | Form 105 | Within 6 months of starting activities | Within 6 months from end of quarter of application | Generally 5 tax years |
| Provisional registration expiring, activities not started | Form 105 | At least 6 months before expiry | Within 6 months from end of quarter | 5 tax years |
| Activities started, never registered | Form 105 | Any time in the tax year from which registration is sought | Within 6 months from end of quarter | Generally 5 tax years |
| Regular registration expiring | Form 105 | At least 6 months before expiry | Within 6 months from end of quarter | 5 tax years (10 for registration if income ≤ ₹5 crore in each of the two preceding tax years) |
| Objects adopted or modified | Form 105 | Within 30 days of the change | Within 6 months from end of quarter | As per order |
A Kolkata education trust is registered in May 2026 and has not started activities. It files Form 104 in June 2026; the provisional order in Form 106 is due by 31 July 2026. The trust starts running classes in September 2026, so its provisional registration ends six months later and it must file Form 105 by March 2027. If it files in January 2027 (quarter ending 31 March 2027), the Commissioner's order is due by 30 September 2027.
Illustrative. The exact dates depend on when activities start and when each form is filed.
Once registered, the NGO must keep books, get its accounts audited where required, file its return and issue donor certificates in Form 114. Our NGO accounting service handles this, and a new entity can be set up through Section 8 company registration.
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Every price above is a professional fee, excluding GST and government charges. 50% upfront, 50% on delivery.
Professional fee, excluding GST. The 12A + 80G combined package starts from ₹8,999. Hearing representation beyond the package and revalidation work are quoted separately. Timelines are indicative; the order is passed by the Income Tax Department.
Trust deed / society registration / Section 8 certificate, PAN, list of trustees or directors, activity details and accounts where activities have started.
Form 104 (old 10A) for provisional registration and approval if activities have not started; Form 105 (old 10AB) for regular registration and approval once they have.
Section 332 registration (old 12A) and Section 354 approval (old 80G) applied for on the income-tax e-filing portal.
Order in Form 106 (old 10AC) within one month from the end of the month of application.
The Commissioner may seek documents or a hearing; the order is due within six months from the end of the quarter of application. We prepare replies and attend hearings in the selected package.
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Section 332 registration (old 12A) lets the organisation's income applied to its charitable or religious objects be exempt, subject to the conditions of the Act.
Section 354 approval (old 80G) lets donors claim a deduction under Section 133(1)(b)(ii) of the Income-tax Act, 2025, which makes fundraising easier.
Companies generally look for 12A and 80G status, along with CSR-1 registration, before funding an NGO's CSR projects.
Forms 104 and 105 are common forms for registration and approval, so both are usually applied for together.
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