12A and 80G Registration for NGOs in India
Registration for your trust, society or Section 8 company so it can claim exemption on its income subject to the statutory conditions, plus donor-deduction approval so your donors can claim a deduction — filed under the Income-tax Act, 2025 and defended before the Commissioner (Exemptions).
A charitable or religious organisation in India is not tax-exempt merely because it does good work. It becomes exempt only after it is registered — what founders, funders and grant portals still call "12A registration" — and its donors can claim a deduction only after a separate approval, still universally called "80G". Both labels come from the Income-tax Act, 1961, which stands repealed with effect from 1 April 2026. Applications filed today, and every tax year beginning on or after that date, are governed by the Income-tax Act, 2025 read with the Income-tax Rules, 2026: registration of a Registered Non-Profit Organisation (RNPO) under section 332, and donor-deduction approval under section 354 read with section 133(1)(b). We use the old labels on this page because that is what people search for, but everything below is drafted to the current law.
This page is for founders and trustees of newly formed trusts, societies and Section 8 companies; for NGOs holding provisional registration that must now convert to regular registration; and for organisations whose existing registration or approval is approaching expiry. It is equally relevant to NGOs preparing to approach CSR donors, foundations and institutional funders, all of whom ask for a valid registration number and donor-approval number before releasing a rupee.
The transition matters. A valid 12AB registration or 80G approval held on 31 March 2026 is not disturbed — it continues until the expiry date stated on the order and is treated as an RNPO registration or approval, but the next renewal is filed under section 332 or section 354 on the new forms. What has not changed is that nothing here is perpetual. The old one-time certificates went with effect from 1 April 2021, every registration is now time-bound, and the deadlines are unforgiving. Miss a window, or apply on incomplete records, and the consequence is not a small penalty but loss of exemption, taxation of receipts and, in serious cases, the accreted-income charge (section 352, formerly section 115TD).
- 01
Exemption of the organisation's income
Once registered under section 332 (formerly section 12AB), income from property held under trust, voluntary contributions and other receipts are exempt under the application-of-income scheme in sections 334 to 343 (formerly sections 11 and 12). The exemption is conditional, not automatic: at least 85% of income must be applied to the objects, accumulations must sit in prescribed modes, and the audit and return conditions must be met. Note also that anonymous donations — those where you do not record the donor's name and address — are taxed at 30% to the extent they exceed the higher of Rs 1 lakh or 5% of total donations (section 337, formerly section 115BBC), registration or no registration.
- 02
A real deduction for your donors
Approval under section 354 (formerly section 80G) lets a donor claim a deduction. Be realistic about who benefits: since the concessional regime became the default for individuals, and for companies that opted into the concessional corporate rate, most Chapter VI-A style deductions including the donation deduction are unavailable to them. The deduction now matters chiefly to old-regime individual donors, certain non-corporate donors, and to institutional and CSR funders who treat the approval as a due-diligence gate rather than a tax benefit. That gate alone is usually worth more to your fundraising than the deduction itself.
- 03
Access to institutional, CSR and grant funding
Corporate donors, foundations, government schemes and grant portals almost invariably require proof of registration and donor-deduction approval as a threshold eligibility document, and many will not accept an application without the order. For CSR money there is a further, frequently missed condition: an implementing agency not set up by the funding company or by government also needs an established track record of at least three years in similar activities before it can register in Form CSR-1. Registration converts an informal charitable effort into a fundable institution, but it does not by itself make CSR funds available on day one.
- 04
Credibility, governance and donor confidence
The Commissioner (Exemptions) examines the objects, the genuineness of activities and compliance with other applicable laws before granting registration. Coming through that process signals to donors, banks and regulators that the organisation is genuine and properly governed. It also disciplines record-keeping — donor identity capture, project documentation, board minutes — from day one, which is exactly what the renewal file will be built from five years later.
- 05
A stepping stone to FCRA, CSR-1 and other approvals
Registration is a practical prerequisite for building the compliance history needed for FCRA registration to accept foreign contributions, and for MCA Form CSR-1 to receive CSR funds. Both of those look for three years of existence and demonstrable charitable spending, so the clock only starts once your income-tax registrations and audited accounts are in place. Delays here cascade into every other approval.
Who it's for.
- Public charitable or religious trusts created by a registered trust deed, holding property or funds for public benefit.
- Societies registered under the Societies Registration Act, 1860 or the corresponding State Act, with charitable objects.
- Companies licensed under Section 8 of the Companies Act, 2013 that apply profits solely to their objects and pay no dividend.
- Organisations whose objects fall within 'charitable purpose' — relief of the poor, education, yoga, medical relief, preservation of environment or monuments, and the advancement of any other object of general public utility.
- Important limit for 'general public utility' entities: charitable status is lost for a tax year if receipts from trade, commerce or business, or from services rendered in relation thereto, exceed 20% of total receipts (the commercial-activity provisions at sections 344 to 346). The test is applied year by year and denies exemption for that year rather than cancelling the registration — NGOs with training fees, consultancy income, event income or product sales must watch this line.
- Important limit for religious bodies: registration under section 332 (12AB) is available to charitable AND religious organisations, but donor-deduction approval under section 354 (80G) is NOT available to an institution established for religious purposes. An otherwise charitable institution may spend up to 5% of its income in a tax year on religious purposes without losing approval (the successor to section 80G(5B)). Donations to certain famous places of worship are deductible only because those places are separately notified, not because the trust holds an approval.
- Newly formed entities that have not yet commenced activities, which apply for three-year provisional registration; and entities already carrying on activities, which apply for regular registration.
- Existing registered NGOs whose registration or approval is nearing expiry and requires renewal.
- Also excluded from donor-deduction approval: entities for the benefit of a particular religious community or caste, and entities whose income enures for the benefit of specified persons.
What you'll need.
- 01Self-certified copy of the trust deed, memorandum and rules, or MOA and AOA with the Section 8 licence, as applicable.
- 02Certificate of registration of the entity — sub-registrar, Registrar of Societies or Certificate of Incorporation with CIN.
- 03PAN card of the organisation.
- 04PAN, Aadhaar, photographs and contact details of all trustees, governing-body members or directors.
- 05Registered office proof — ownership document, or rent agreement with NOC from the owner, plus a recent utility bill.
- 06Audited financial statements — balance sheet, income and expenditure account and audit report — for up to the last three years, where activities have commenced.
- 07Bank account statements of the organisation in its own name for the relevant period.
- 08Note on activities actually carried out, with photographs, beneficiary details, project reports and press or website evidence.
- 09Details and copies of any existing registration or approval — 12A, 12AB, 80G, section 332 or 354, section 10(23C) equivalents, FCRA or CSR-1 — including the earlier order and its expiry date.
- 10Details of donations received, major donors, and the sources of corpus and voluntary contributions, with donor identification records.
- 11Digital signature certificate of the authorised trustee or director, or e-filing portal credentials with linked Aadhaar for EVC.
- 12Board or trustee resolution authorising the application and naming the authorised signatory.
How it works, step by step.
- Step 01
Eligibility and objects review
We read the trust deed, MOA or AOA line by line against the charitable-purpose definition, the commercial-activity cap for 'general public utility' objects, and the conduct conditions in sections 350 and 351 (the successors to sections 13(1)(c) and 13(1)(d)). Clauses on dissolution, irrevocability, application of income and prohibition of benefit to specified persons are the usual points of failure. Where a deed is defective we advise a supplementary deed or amendment before filing, not after a rejection.
- Step 02
Choosing the correct route and form
We identify whether you are a fresh applicant seeking provisional registration, an applicant converting provisional to regular registration, or an existing entity applying for renewal — and whether donor-deduction approval can be sought at all, which it cannot for an institution established for religious purposes. Filing under the wrong sub-clause remains one of the commonest reasons applications are rejected on a technicality.
- Step 03
Filing the provisional application (Form 104, formerly Form 10A)
For an organisation that has not commenced activities, Form 104 is filed electronically with the constitution documents, PAN and trustee details, verified through DSC or EVC. Under the Income-tax Act, 2025 the application may be made during the tax year, and registration takes effect from the tax year specified in the order — it is not backdated to the date of the trust deed, so apply immediately on incorporation rather than after the first receipts arrive. One caution on the donor side: the effective date of the donor-deduction approval can lag the registration by a year, so issue no 80G receipt for any period before the effective date printed on the approval order.
- Step 04
Building the activity record
Provisional registration is a starting point, not a destination. We help you build the evidence the Commissioner (Exemptions) will later want: audited accounts, project documentation, beneficiary records, minutes and a clean donation trail with donor identification captured at the point of receipt. NGOs that ignore this stage struggle badly at the regular-registration stage and often cannot reconstruct donor data at all.
- Step 05
Filing for regular registration (Form 105, formerly Form 10AB)
Form 105 must be filed within six months of commencement of activities, or at least six months before the provisional registration expires, whichever is earlier. It carries the full evidentiary file — accounts, activity reports, governance documents and details of compliance with other applicable laws. The same form is used later for renewal. We calendar this deadline for you from the day the provisional order is issued.
- Step 06
Responding to Commissioner (Exemptions) queries
The Commissioner may issue notices on objects, genuineness of activities, related-party transactions, commercial receipts or the source of corpus funds. Replies are filed online within the time allowed, and a considered, well-documented response at this stage usually decides the outcome. We draft and file these submissions and attend to any hearing requirement.
- Step 07
Receipt of the registration and approval orders
The forms pair up: the order on a Form 104 application is issued in Form 106, and the order on a Form 105 application in Form 107 (previously Form 10AC on Form 10A and Form 10AD on Form 10AB respectively). Each carries a Unique Registration Number and a stated validity. Provisional registration runs three tax years. Regular registration runs five tax years, or ten tax years where total income, computed without giving effect to the exemption provisions, did not exceed Rs 5 crore in each of the two immediately preceding tax years. The donor-deduction approval, however, remains valid for five years even where the registration itself runs for ten — so an NGO on the ten-year track must still file a separate approval renewal at the five-year mark. We hand over both orders with the URNs and both expiry dates recorded.
- Step 08
Post-registration setup
We configure your donation receipt format, the donor data fields required for the annual statement of donations, and a written compliance calendar covering the return, the audit report, the donation statement and both renewal dates. Getting donor identification right from the first receipt is what avoids a painful reconciliation exercise every 31 May.
What to expect.
The statute, not a sales promise, sets the outer limits. An order on a provisional-registration application must be passed within one month from the end of the month in which the application is received; an order on a regular registration or approval application must be passed within six months from the end of the month in which it is received. In practice a clean provisional filing is typically disposed of within a few weeks, subject to government processing, while regular registration is a scrutiny process in which the Commissioner (Exemptions) may raise one or more rounds of queries and a well-prepared file commonly concludes in about two to six months from filing. We do not offer guaranteed dates, because the timeline depends on the Commissionerate's workload and on how promptly notices are answered. What we control is preparation quality and turnaround on every notice.
On cost, there are two distinct components and we keep them separate on every quote. First, statutory and out-of-pocket costs. There is no government filing fee for the registration or approval application itself — anyone quoting you a departmental charge for Form 104 or Form 105 is inventing it. The real out-of-pocket costs arise elsewhere: supplementary trust deed drafting, stamp duty (State-specific and instrument-specific), sub-registrar and notarisation charges, amendment filings with the State Registrar of Societies, or MCA filings for a Section 8 company, plus digital signature certificates and statutory audit fees. These vary by State, by the nature and value of the instrument and by the number of documents involved, so we confirm them against your facts rather than publishing a fictional number.
Second, professional fees for the advisory and filing work: deed review, drafting of the objects, dissolution and irrevocability clauses, preparation of the activity note and financial annexures, filing of Form 104 or Form 105, and drafting replies to Commissioner (Exemptions) notices. Our fee depends on the entity type, whether activities have commenced, the number of years of accounts to be compiled and whether the constitution documents need amendment. We confirm the full professional fee, and our best estimate of statutory and out-of-pocket costs, in writing before we begin, and we do not raise surprise invoices mid-process.
From Section 12AB to Section 332: what the Income-tax Act, 2025 changed
The Income-tax Act, 1961 is repealed with effect from 1 April 2026. If you are reading an older guide, or working from a checklist prepared before that date, the section numbers and every form number on it are obsolete — the e-filing portal no longer accepts Form 10A, Form 10AB, Form 10BD or Form 10BE. The substance of the scheme has largely been carried forward, but the labels have all moved, and applications are rejected on labels.
The mapping, in plain terms. Registration of a Registered Non-Profit Organisation is section 332 (was section 12AB). Donor deduction is section 133(1)(b) read with approval under section 354 (was section 80G). Exemption and application of income are sections 334 to 343 (were sections 11 and 12). The 85% application requirement is section 341. Commercial-activity limits for 'general public utility' objects sit at sections 344 to 346. Anonymous donations are section 337 (was 115BBC). Books, audit and return conditions are sections 347 to 349. The conduct and prescribed-investment conditions are sections 350 and 351 (were sections 13(1)(c) and 13(1)(d)). Accreted income is section 352 (was 115TD).
The forms, in the same order. Form 104 replaces Form 10A for an organisation whose activities have not commenced. Form 105 replaces Form 10AB for regular registration and for every renewal. The orders are issued in Form 106 on a Form 104 application and Form 107 on a Form 105 application, mirroring the old pairing of Form 10AC with Form 10A and Form 10AD with Form 10AB. Form 109 replaces Form 9A for deemed application, Form 110 replaces Form 10 for accumulation, Form 112 is the single unified audit report replacing both Form 10B and Form 10BB, Form 113 replaces Form 10BD for the annual statement of donations and Form 114 replaces Form 10BE for the donor certificate.
The transition rule is simple and worth stating plainly to your board: a valid registration or approval held on 31 March 2026 continues until its stated expiry and is treated as an RNPO registration or approval. Nobody needs to re-apply mid-term. The next renewal, however, is filed under section 332 or 354, and this year's annual compliance is already on the new forms.
The mistake almost every founder makes: treating registration as permanent
Older NGOs hold 12A certificates from the 1990s or 2000s that were granted once and never expired, and that memory still shapes how founders think. It has been wrong since 1 April 2021 and it is doubly wrong now. A new organisation receives provisional registration for three tax years. That is not a certificate to be filed away; it is a clock that starts running the day the order is issued.
The application for regular registration must be made within six months of the commencement of activities, or at least six months before the provisional registration expires, whichever is earlier. The phrase 'whichever is earlier' is what catches people. An NGO that obtains provisional registration and starts its first project three months later is already inside its six-month window, even though the provisional order still shows more than two years of validity. Trustees who wait for the expiry date to approach are routinely late.
Renewal has the same trap in a different place. The renewal application must be filed at least six months before expiry — an NGO that files in month fifty-nine of a five-year registration is out of time. And because the donor-deduction approval carries a five-year validity even where the registration itself has been granted for ten years on the small-NPO track, the two dates diverge. Keeping one 'renewal date' in the diary is how organisations discover, mid-campaign, that their approval lapsed two years before their registration will.
The consequences of lapsing are substantive rather than procedural. Exemption is lost for the relevant years, receipts including voluntary contributions become taxable, donors who were issued deduction receipts are exposed, and in cases of non-renewal the accreted-income charge under section 352 can apply to the net value of the organisation's assets. The Commissioner does have power to condone delay for sufficient cause, and the CBDT has extended deadlines by circular from time to time, but neither is a plan. The correct approach is to diarise the regular-registration date, the registration renewal date and the approval renewal date — each six months ahead of the deadline — on the day the order is received.
Handled end to end by Startup Pandit.
Registration order in Form 106 or Form 107 (previously Form 10AC or 10AD), with the Unique Registration Number and validity period recorded — three, five or ten tax years as applicable.
Donor-deduction approval order under section 354 (formerly 80G) with its own Unique Registration Number, its effective date and its five-year validity recorded separately from the registration.
Filed copies of Form 104 and Form 105 with acknowledgement numbers and the complete annexure set as submitted.
Reviewed constitution documents and, where required, a drafted supplementary deed or amended objects, dissolution and irrevocability clauses.
Compliant donation receipt template carrying the approval number, the effective date and validity, the PAN of the organisation and the prescribed donor declarations.
A donor data register template capturing every accepted donor identification type — PAN, Aadhaar, taxpayer identification number of the country of residence, passport number, elector's photo identity number, driving licence number or ration card number — so that foreign and undocumented individual donors do not break the statement at 31 May. Where a donor has no PAN, the correct alternative ID must be captured at the point of receipt, never reconstructed later.
Copies of all notices received from the Commissioner (Exemptions) and the replies filed on your behalf.
A written compliance calendar with actual dates: return by 31 October following the tax year for audit cases (31 July where audit is not required), audit report at least one month earlier, donation statement and donor certificates by 31 May, deemed-application and accumulation options two months before the return due date, and both renewal dates set six months ahead of expiry.
A handover note for trustees covering the 85% application rule, accumulation options, anonymous donations, and the conduct conditions that actually cause cancellations — application of income or property for the benefit of specified persons and investment outside the prescribed modes (sections 350 and 351, formerly sections 13(1)(c) and 13(1)(d)), including the substantial-contributor threshold of a contribution exceeding Rs 1 lakh in the tax year or Rs 10 lakh in aggregate, and the fact that cancellation for a specified violation can operate from the tax year in which the violation occurred.
What follows — and how we keep you compliant.
- File the income-tax return within the time allowed — 31 October following the close of the tax year where the accounts must be audited (which is every NPO whose total income before exemption exceeds the basic exemption limit, so almost all of them), and 31 July where audit is not required. A return filed within the belated-return window, whose outer date is 31 December following the close of the tax year, still preserves the exemption; a return not filed at all does not.
- The unforgiving deadline is the audit report in Form 112 (which replaced Forms 10B and 10BB from 1 April 2026): it must be filed at least one month before the return due date — by 30 September where the return is due on 31 October. A late audit report costs the exemption even if the return itself is on time.
- Apply at least 85% of income towards the objects each year. Where that is not possible, the deemed-application option (Form 109, formerly Form 9A) and the accumulation statement (Form 110, formerly Form 10) must be filed at least two months before the return due date — by 31 August where the return is due on 31 October, not at the time of filing. Accumulated income must be held in the prescribed modes and applied within five years, and any change of purpose requires a separate application.
- File the annual statement of donations in Form 113 (formerly Form 10BD) by 31 May immediately following the financial year in which the donations were received, and issue the donation certificate in Form 114 (formerly Form 10BE) to each donor by the same 31 May. Late filing attracts a fee of Rs 200 per day and a penalty ranging from Rs 10,000 to Rs 1,00,000. A donor cannot claim the deduction unless the donation appears in the filed statement, so this is a fundraising obligation as much as a compliance one.
- Watch anonymous donations. Donations where the organisation does not maintain the donor's name and address are taxed at 30% to the extent they exceed the higher of Rs 1 lakh or 5% of total donations, notwithstanding registration. Wholly religious trusts are outside this charge on ordinary donations. This is why donor identity capture from the first receipt is not optional, particularly for street collections and hundi-based receipts.
- File the renewal application (Form 105) at least six months before the registration or approval expires — not on the expiry date. Diarise the date six months ahead of the expiry shown on the order, and remember that the donor-deduction approval expires at five years even where the registration runs for ten.
- Maintain separate books of account, donor records and project documentation, keep all receipts in the name of the organisation with proper mode-of-payment records, and observe the bars on benefit to specified persons and on investment outside the prescribed modes — these are enumerated specified violations and can lead to cancellation with effect from the tax year in which the violation occurred.
- Report any change in objects, trustees, address or activities and obtain fresh approval where objects are modified, and separately maintain FCRA and CSR-1 compliance if you hold those registrations.
One roof, one plan.
Startup Pandit works as one roof for the legal, tax and secretarial side of setting up and running an organisation in India. For an NGO that usually means the trust deed or Section 8 incorporation, PAN and TAN, registration and donor-deduction approval, then the annual audit, the return, the donation statement and, where relevant, CSR-1 and FCRA. Handling all of it in one place means the objects clause drafted at incorporation is the one that will survive scrutiny at the registration stage, and the accounting is built from the start to support the 85% application test. You are not left stitching together a trust lawyer, an accountant and a filing agent who never speak to each other.
The work is done by senior Chartered Accountants and Company Secretaries, not passed down to an untrained filing desk, and you deal with a single point of contact who knows your file rather than a ticket queue. We have re-drafted our entire non-profit practice against the Income-tax Act, 2025 and the Income-tax Rules, 2026, so you are not filing on superseded forms or diarising superseded deadlines. We tell you before we start what is achievable, what depends on the Commissioner (Exemptions), and what your fee and expected out-of-pocket costs will be, in writing. We work pan-India across trusts, societies and Section 8 companies, and we are candid where a deed needs fixing or an application is likely to be questioned. Startup Pandit is a private professional services firm and not a government body; we can prepare, file and defend your application, but the registration is granted by the income-tax authorities on their own assessment. Write to hello@startuppandit.com to start.
Frequently asked.
Is 12A and 80G registration permanent or one-time?+
No. Perpetual certificates ended on 1 April 2021, and from 1 April 2026 the framework sits in the Income-tax Act, 2025. There are three tiers. Provisional registration runs three tax years where activities have not commenced. Regular registration runs five tax years, or ten tax years where total income, computed without giving effect to the exemption provisions, did not exceed Rs 5 crore in each of the two immediately preceding tax years. The donor-deduction approval (formerly 80G) runs five years in every case, so an NGO on the ten-year registration track must still renew its approval separately at the five-year mark.
Do the old Section 12AB and 80G registrations still work after 1 April 2026?+
Yes, for their remaining term. A valid 12AB registration or 80G approval held on 31 March 2026 continues until the expiry date stated on the order and is treated as a Registered Non-Profit Organisation registration or approval under the Income-tax Act, 2025. What changes is the paperwork on the next cycle: the renewal is filed under section 332 or section 354 on Form 105, and the annual compliance moves to the new forms — Form 112 for the audit report, Form 113 for the donation statement and Form 114 for the donor certificate.
What is the difference between 12A registration and 80G approval?+
Registration (section 332, formerly 12A/12AB) exempts the income of the organisation itself, subject to the application-of-income and other conditions. Donor-deduction approval (section 354 read with section 133(1)(b), formerly 80G) is a benefit for donors, allowing them to claim a deduction for what they give. They are separate applications with separate orders, separate Unique Registration Numbers and, often, different effective dates and validity periods — though they are usually applied for together.
Can a purely religious trust get 80G approval?+
No. Registration is available to charitable and religious organisations alike, but donor-deduction approval is not available to an institution established for religious purposes. An otherwise charitable institution may spend up to 5% of its income in a tax year on religious purposes without losing approval. Donations to certain well-known places of worship are deductible only because those places are separately notified, not because the trust holds an approval of its own.
How much deduction does a donor actually get?+
There are four buckets, and the rate and the cap are independent variables. 100% with no qualifying limit (for example the PM National Relief Fund, PM CARES, the National Defence Fund); 50% with no qualifying limit (for example the Jawaharlal Nehru Memorial Fund, the PM Drought Relief Fund); 100% subject to the qualifying limit (for example family planning donations, the Indian Olympic Association); and 50% subject to the qualifying limit, which is where an ordinary approved NGO sits. The qualifying limit is 10% of adjusted gross total income — gross total income less long-term capital gains, other Chapter VI-A Part C style deductions and certain specified incomes. Cash donations above Rs 2,000 do not qualify at all.
Can donors claim the deduction under the new tax regime?+
Generally no. The concessional regime is now the default for individuals and it disallows most deductions including the donation deduction, and companies that have opted for the concessional corporate rate are likewise out. Donors who want the deduction must be under the old regime. Even so, most institutional and CSR funders still insist on registration and approval as a due-diligence and governance requirement, so the approval retains its fundraising value independently of the tax break.
What happens if we miss the deadline for regular registration or renewal?+
The registration lapses and exemption is lost for the affected period, making receipts including voluntary contributions taxable; in some cases the accreted-income charge (section 352, formerly 115TD) applies to the net value of the organisation's assets. Two dates catch people. Regular registration must be applied for within six months of commencing activities or at least six months before the provisional registration expires, whichever is earlier — an NGO that starts a project three months after getting provisional registration is already inside the window. Renewal must be applied for at least six months before expiry, not on the expiry date. The Commissioner can condone delay for sufficient cause and the CBDT has extended dates by circular in the past, but relief is discretionary and is not something to plan around.
Do these registrations allow us to accept foreign donations or CSR funds?+
No, both are separate approvals. Foreign contributions require registration or prior permission under the FCRA, 2010: the association must normally have existed for at least three years and have spent at least Rs 15 lakh on its core activities for the benefit of society during the preceding three financial years, excluding administrative expenditure, and must operate the designated FCRA account at the SBI New Delhi Main Branch. FCRA registration runs five years and renewal must be applied for six months before expiry. For CSR funds the implementing agency files Form CSR-1 with the MCA — and an entity not set up by the funding company or by government needs both income-tax registration and donor-deduction approval AND an established track record of at least three years in similar activities. Entities established by the Central or State Government, or under an Act of Parliament or a State legislature, are outside the track-record and approval conditions. We can handle these alongside the income-tax registrations.
How long does the process take?+
The statute binds the Commissioner: an order on a provisional application must be passed within one month from the end of the month in which the application is received, and on a regular registration or approval application within six months from the end of that month. In practice, a clean provisional filing is typically disposed of within a few weeks, subject to government processing, and regular registration commonly takes about two to six months depending on how many queries are raised and how quickly they are answered. No professional can guarantee a date, because the decision sits with the department.
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