Income-tax registration and 80G approval for your NGO

Registration exempts your trust, society or Section 8 company from income tax. 80G approval lets your donors claim a deduction. From 1 April 2026 these move from sections 12A, 12AB and 80G to the Income-tax Act, 2025. We file both and track the renewal cycle.

Handled by qualified CS and CAProvisional in about 1 month; regular in about 3 to 6 monthsGovernment fees shown separately

What is included

Eligibility review of your trust deed, bye-laws or MOA
Advice on drafting changes needed for registration
Provisional registration application
Provisional 80G approval application
Conversion to regular registration and approval
Replies to queries from the Commissioner
Registration orders and unique numbers to your vault
Renewal and compliance calendar

What is not included

Trust, society or Section 8 company formation (quoted separately)
Audit, Form 10B or 10BB and ITR-7 filing (available separately)
FCRA registration for foreign contributions

Who needs this

Charitable trusts, societies and Section 8 companies with charitable or public religious objects. New NGOs start with provisional registration valid for 3 years. Existing registrations continue until they expire and are renewed under the new Act.

Documents required

Trust deed, society registration with bye-laws, or Section 8 MOA and AOA
PAN of the NGO
PAN and Aadhaar of trustees, members or directors
Note on activities and objects, with photos or reports if activities have started
Financial statements for up to the last 3 years, if any
Existing registration orders, if renewing

How it works

We review your constitution and confirm eligibility

Applications are filed online with the Commissioner

Orders are issued and the renewal calendar is set up

Timeline

Provisional in about 1 month; regular in about 3 to 6 months. Government processing times are outside our control; we track and follow up on every application.

If you skip it

Penalty exposure: Without registration, the NGO’s income is taxed like any other entity and donors get no deduction. Missing the deadline to convert provisional to regular registration, or to renew, can expose accumulated assets to tax.

What this service creates next

Completing this is the start of a recurring set of obligations. Under an AdvisoNet plan these are tracked in your Compliance Passport and handled before they fall due.

Convert provisional to regular registration on time
Annual audit report and ITR-7
Donation statements and donor certificates
Renewal every 5 years (or longer where the new Act allows)

See AdvisoNet plans from ₹1,499 per month

Frequently asked questions

What changed on 1 April 2026?

The Income-tax Act, 2025 replaced the 1961 Act. Registration now sits under section 332 and donor approval under section 354. The process is similar, and existing registrations continue until expiry.

When do I convert provisional to regular registration?

Within 6 months of starting activities, or at least 6 months before the provisional registration expires, whichever is earlier. Missing this window can have serious tax consequences.

Is there a government fee?

There is currently no government filing fee for these applications. Our professional fee covers drafting, filing and follow-up.

Fees shown are AdvisoNet professional fees exclusive of GST and government charges. Content is general information, not legal advice; applicability depends on facts and current law.