Ask 4 Compliance | 12A & 80G Of Income TAX Act, Registration
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An NGO gets the benefits of exemption under income tax act, for availing such exemption it needs to get registered under 12A and 80G of Income Tax Act. Any donor i.e. Individual, company, firm or any other person making donation to NGO registered under 80G, get deduction about 50% from their taxable income and some qualify at the rate of 100%. Registration under section 12A is one time and has lifetime validity. A newly registered NGO can also apply for such registration. Applications for registration under 12A and 80G can be applied together or it can also be applied separately also.

Eligibility for 80G exemptions

Only donations made to charities prescribed under category 80G are eligible for an 80G deduction. Charities with a religious or business angle are not typically granted 80G certification. Also, gifts made to trusts operating outside India (a foreign trust) are not eligible for tax deduction.

Similarly, if you are donating for a private trust, which is not registered under 80G certification or have given any funding for a political party, you cannot avail of tax exemption for the amount donated. It will be computed as your taxable income.

Tax Benefits to the Organisation

The 80 G certification not only provides the donors with a tax exemption on the amount donated (depending upon the annual income of the donor), but also gives tax benefits to the non-profitable organisation. The institution can get an exemption of 10% for the gross income earned through donations and contributions.

The Income Tax Department has the power to approve or reject such approval upon disqualification of the non-profit organisation or dissatisfaction found by the department towards the NGO’s activities. The primary role of 80G certification is to encourage donors to donate funds to the non-profit organisation. With the certification, donors can save reduce their tax liability by up to 10% for 50% of the amount donated.

Our team of highly qualified professionals at can help you to obtain a registration under 12A & 80G of Income Tax Act to avail host of benefits.

Process & Timeline

3-4 Months

Professional Fees

Rs. 50000

(GST, Government Fees and other Out of Pocket Expenses Extra)

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  • Copy of the Pan Card of the Association.
  • Memorandum of Association/Trust Deed.
  • Certified copy of the registration certificate under which the association is registered i.e., Indian Trust Act, 1882, Companies Act, 1956 / Companies Act, 2013, etc.
  • Activity Report/Project Report along with photograph of such activity for the Last 3 Years or since its Inception whichever is earlier.
  • List of beneficiaries of various charitable activities with their confirmation.
  • Audited financial Statement for last three years or since its Inception whichever is earlier, showing Assets and Liabilities, Receipt and Payment, Detailed Income and Expenditure
  • Complete Income Tax Return filed, if any along with acknowledgement.
  • E-Mail id and Mobile number of key functionaries
  • List of donors along with address, Pan, amount of donation received and confirmation from donor.
  • Details of the key functionaries of the Association along with Designation in the Association, Relationship with other Members.
  • Details of Bank and address of the branch along with a cancelled Cheque and copy of bank statement.
  • Power of attorney in favour of authorise representative.
  • Affidavit from key functionaries of the Association.
  • Self attested copy of Pan Card, Voters Identity Card/Aadhaar Card Card/Passport/Driving license as a proof of identity and address proof of key functionaries of the Association.
  • Premises Address Proof
    • If Rented: Rent Agreement and utility bill likely electricity bill, telephone bill, etc. and No Objection Certificate from owner.
    • If Owned: Ownership proof. Receipt of Municipality tax paid.

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