12A and 80G Registration in Jaipur
Charitable trusts, societies and Section 8 companies need registration with the Income Tax Department for their income to be exempt (commonly called 12A) and for donors to claim a deduction (commonly called 80G).
Two registrations
- Exemption registration (12A) – income applied to charitable objects is exempt, subject to the conditions in the tax law.
- Donor deduction approval (80G) – donors can claim a deduction for eligible donations, and the organisation files a statement of donations received.
These were sections 12A/12AB and 80G of the Income-tax Act, 1961. The same scheme continues under the Income-tax Act, 2025, which applies from 1 April 2026 with renumbered provisions.
Provisional and regular registration
A new organisation first applies for provisional registration, which is valid for a limited period. It then applies for regular registration before the provisional period ends or soon after it starts activities, whichever is earlier, as the law provides. Registrations must be renewed before they expire.
Documents required
- Trust deed, society registration with bye-laws, or Section 8 MoA and AoA
- PAN of the organisation and details of trustees, members or directors
- Note on activities and, for existing organisations, financial statements
- Registration under the Rajasthan Public Trusts Act or other applicable law, where relevant
Frequently asked questions
Can a newly formed NGO apply?
Yes. Provisional registration is designed for new organisations that have not yet started activities.
What are the yearly obligations?
Audit of accounts, the audit report and income tax return by the due dates, application of income as required, and the statement of donations for 80G.
Do you also handle FCRA?
We assist with FCRA-related accounting and annual returns; registration under FCRA is a separate application to the Ministry of Home Affairs.
This page gives general information about Agar & Co. and its services. It is not an advertisement or solicitation, and it should not be treated as professional advice. Rates, thresholds and due dates change from time to time.