Two separate registrations under the Income Tax Act — 12A exempts your organisation's own income from tax, and 80G lets your donors claim a deduction on what they give you. Filed on the income tax e-filing portal, CA-handled end-to-end.
Share your entity's registration certificate, governing document, and objects — our CA prepares Form 10A with your financials, files it on the income tax e-filing portal, and gets your 12A & 80G registration certificate to you.
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Need help? Call / WhatsApp +91 93269 18797two distinct tax benefits, filed together, that most registered NGOs need from day one.
Two Distinct Benefits
for your NGO and for your donors
12A registration exempts your organisation's own income from income tax. 80G registration is separate — it lets your donors claim either a 100% or 50% deduction on their contribution, depending on the category, with some categories additionally capped at 10% of the donor's adjusted gross total income. Cash donations over ₹2,000 aren't eligible for the deduction. One registration doesn't automatically give you the other.
Same Forms, One Filing
Form 10A or Form 10AB, filed together
Both registrations use the same forms — Form 10A for a fresh, first-time (provisional) application, and Form 10AB for renewal to regular registration. Processed on the income tax e-filing portal by the jurisdictional Principal Commissioner/Commissioner of Income Tax (Exemptions), usually applied for together.
Longer Validity, If You Qualify
provisional 3 years, regular 5 or 10
Provisional registration is valid for 3 years. Regular registration is normally valid for 5 years — but under a Finance Act 2025 amendment, if your total income before the 11/12 exemption stays under ₹5 crore in each of the 2 preceding years, your renewal gets 10-year validity instead.
12A/80G is a follow-on registration — your NGO must already be incorporated.
Already registered as a Section 8 Company, Trust, or Society — 12A and 80G registration is a follow-on step, not a formation step. If you haven't incorporated yet, we can help you register a Section 8 company first.
Registration certificate & governing document — your Certificate of Incorporation (Section 8), Trust Deed, or Society bylaws, with your charitable objects clearly stated.
Financial records — for a fresh provisional application these are minimal; for renewal to regular registration, your past financial statements and activity reports are reviewed as part of Form 10AB.
Awareness of the annual Form 10BD filing — once you hold 80G registration, you must file an annual statement of donations received so your donors can get their Form 10BE certificate and claim their deduction.
four steps — from your registration certificate to a tax-exempt NGO your donors trust.
Send us your entity's registration certificate, governing document (MOA/Trust Deed/Society bylaws), and stated objects. We send a checklist within the hour.
Our CA prepares Form 10A with your financials and the required disclosures — for renewal cases, Form 10AB is prepared instead.
Filed on the income tax e-filing portal with the jurisdictional Commissioner of Income Tax (Exemptions). Any department query is handled on your behalf.
You receive your provisional or regular registration certificate, plus guidance on the annual Form 10BD filing so your donors can claim their 80G deduction.
every filing handled personally by a qualified Chartered Accountant.
Chartered Accountant
Meet Your Expert
Income Tax & NGO Compliance Specialist
CA Rinky Vishwakarma is a practising Chartered Accountant with deep expertise in income tax exemptions and NGO compliance. She personally reviews every 12A and 80G filing — preparing Form 10A/10AB, handling department queries, and guiding clients through the annual Form 10BD filing so their donors can claim their deduction.
View profile on LinkedIn →the cost, documents, timeline and pitfalls, answered by a CA.
What 12A and 80G registration costs: Shunya's professional fee, whether any government fee applies, and the other costs to budget for.
The documents a trust, society or Section 8 company should keep ready for 12A and 80G registration, with a checklist and common mismatches.
Step by step: how 12A and 80G registration works, from Form 10A provisional registration to Form 10AB regular registration, and what timing to expect.
12A exempts your organisation's income, 80G lets donors claim a deduction. Who is eligible, whether you need both, and the donor-side limits.
How long 12A and 80G last, when 10-year validity applies, when to file Form 10AB, and what happens if you miss the renewal window.
What Shunya's professional fee covers for 12A and 80G registration, what is billed separately, and what to ask any provider before you pay.
What's the difference between 12A and 80G?
They're two distinct benefits. 12A registration exempts your NGO's own income from income tax — it benefits the organisation. 80G registration lets your donors claim a tax deduction on their donation to you — it benefits the donor, not the NGO's own tax position. Many founders assume the two are the same thing; they aren't.
Do I need both 12A and 80G?
Most NGOs apply for both together, since they're filed using the same forms — Form 10A for a fresh application, Form 10AB for renewal — and processed on the same income tax e-filing portal. You could hold only 12A, but without 80G your donors get no deduction for their contribution, which affects your ability to raise donations.
How long is the registration valid?
Provisional registration is valid for 3 years from the year it's granted, or your first year of activity. Regular (permanent) registration is normally valid for 5 years — but under a Finance Act 2025 amendment, if your organisation's total income before claiming the 11/12 exemption stays under ₹5 crore in each of the 2 preceding years, your renewed 12A registration can get 10-year validity instead of 5 — confirm with your CA how this applies to 80G. Renewal must be filed at least 6 months before expiry.
What is Form 10BD and why does it matter?
Form 10BD is an annual statement of donations received that your NGO must file with the income tax department once you hold 80G registration. After it's filed, your donors receive a Form 10BE certificate — the document they actually need to claim their 80G deduction. It's an ongoing annual compliance step, not a one-time filing, and missing it means your donors can't claim their deduction even if your registration itself is valid.
Can a Trust or Society apply, or only a Section 8 Company?
Any of the three — Section 8 Company, Trust, or Society — can apply for 12A and 80G registration. It isn't exclusive to Section 8 companies. The requirement is that your organisation is already registered under one of these structures, with a governing document (MOA, Trust Deed, or Society bylaws) that clearly states your charitable objects.
How much does it cost, and how long does it take?
Shunya's professional fee is ₹1,999. Any government or third-party costs are billed separately. Share your registration certificate and governing document with us and a CA will walk you through the full cost on your first call. We don't quote a fixed timeline upfront; your CA will confirm a realistic timeline once your documents are reviewed.
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