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80G - 12A Registration

The document provides information on 80G/12A registration in India for non-profit organizations. 80G/12A registration allows donors to claim tax deductions for donations and provides tax exemptions to non-profits. The process involves incorporating the organization, preparing documents, obtaining a PAN and TAN, applying for 12A registration followed by 80G registration with the Commissioner of Income Tax verifying documents and conducting inspections at each stage.

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92 views2 pages

80G - 12A Registration

The document provides information on 80G/12A registration in India for non-profit organizations. 80G/12A registration allows donors to claim tax deductions for donations and provides tax exemptions to non-profits. The process involves incorporating the organization, preparing documents, obtaining a PAN and TAN, applying for 12A registration followed by 80G registration with the Commissioner of Income Tax verifying documents and conducting inspections at each stage.

Uploaded by

Ngo Partner
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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80G/12A Registration

80G/12A Registration in India – The Complete Guide

If you are planning to start a non-profit organization or NGO in India, you need to get
your organization registered to receive certain benefits from the government and
donors. One of the important registrations is the 80G/12A registration, which allows
your organization to receive tax benefits for donations and contributions. In this
article, we will guide you through the process of 80G/12A registration in India.

What is 80G/12A Registration?

80G/12A registration is a registration that allows donors to claim a tax deduction for
the donations made to your organization. This registration is provided under Section
80G and Section 12A of the Income Tax Act, 1961.

Section 80G – This section provides tax deduction to donors for the amount donated
to an organization registered under this section. The donor can claim a deduction of
up to 50% of the donated amount from their taxable income.

Section 12A – This section provides tax exemption to the non-profit organization for
the income generated from the donations and other sources. This section exempts
the income of the organization from income tax.

Benefits of 80G/12A Registration

80G/12A registration provides several benefits to the non-profit organization and


donors. Some of the benefits are:

1. Tax Benefits – Donors can claim a tax deduction for the amount donated to
the organization, and the organization is exempted from income tax for the
income generated from donations and other sources.
2. Credibility – 80G/12A registration provides credibility to the organization as it
is recognized by the government.
3. Fundraising – 80G/12A registration makes it easier for the organization to
raise funds as donors are more likely to donate to an organization that is
registered under this section.
4. Legal Status – 80G/12A registration provides legal status to the organization
and makes it easier to open bank accounts, receive donations, and apply for
government grants.

Process of 80G/12A Registration


The process of 80G/12A registration in India is as follows:

1. Incorporation of the Organization – The first step in the registration process is


to incorporate the organization. The organization can be registered as a Trust,
Society, or Section 8 Company.
2. Prepare the Documents – The next step is to prepare the necessary
documents for registration, which includes the Memorandum of Association
(MOA), Articles of Association (AOA), and the Trust Deed.
3. Apply for PAN and TAN – Once the documents are prepared, the organization
needs to apply for a Permanent Account Number (PAN) and Tax Deduction
and Collection Account Number (TAN).
4. Apply for 12A Registration – After obtaining PAN and TAN, the organization
needs to apply for 12A registration by submitting the application along with
the required documents to the Commissioner of Income Tax (CIT).
5. Verification by CIT – The CIT will verify the documents submitted and may
conduct an inspection of the organization before granting the registration.
6. Obtain 12A Registration – Once the verification is completed, the CIT will
issue the 12A registration certificate to the organization.
7. Apply for 80G Registration – Once the 12A registration is obtained, the
organization can apply for 80G registration by submitting the application
along with the required documents to the CIT.
8. Verification by CIT – The CIT will verify the documents submitted and may
conduct an inspection of the organization before granting the registration.
9. Obtain 80G Registration – Once the verification is completed, the CIT will
issue the 80G registration certificate to the organization.

Learn more: https://www.ngopartner.co.in/

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