12A registration provides income tax exemption to NGOs. Once approved, the NGO’s income becomes tax-free, and donors can claim deductions. Initially granted for 3 years and renewable for 5 years thereafter.
The income of registered NGOs is fully exempt from income tax.
NGOs can apply for government and international grants, and FCRA benefits.
Must be a Trust, Society, or Section 8 Company.
Should not have income from business or commercial activity.
Proper books of accounts must be maintained regularly.
Funds and assets must be used solely for charitable objectives.
Include registration and incorporation documents.
Attach organization PAN and 3-year bank statement.
Submit Form 10A with required attachments.
Include activity report and list of trustees or members.
© 2025 KLATH Consultancy Pvt. Ltd. All Rights Reserved.