A 12A registration exempts your NGO’s income from income tax, so the donations and grants it receives are not taxed, the foundation of every serious nonprofit. It is granted by the Income Tax Department to charitable trusts, societies, and Section 8 companies. New NGOs get provisional registration for three years, then regular registration for five years (ten for small trusts). Samkhya handles your 12A registration, usually alongside 80G.
A 12A registration certifies that an NGO is established for charitable purposes and so exempts its income from income tax, meaning the donations, grants, and other income it applies to its objects are not taxed. It is available to charitable trusts, societies, and Section 8 companies, and is applied for through Form 10A for provisional or fresh registration and Form 10AB for regular registration or renewal, on the income tax e-filing portal at no government fee. A new NGO receives provisional registration valid for three years, and then applies for regular registration, valid for five years, or ten years for small trusts with gross receipts up to Rs. 5 crore. Under the Income Tax Act, 2025, in force from 1 April 2026, this registration falls under Section 332 and the NGO is termed a Registered Non-Profit Organisation.
12A registration offers important benefits:
A few points are worth noting:
12A registration has two stages:
12A registration is open to:
12A registration is granted by the Commissioner of Income Tax (Exemptions) and is applied for online on the income tax e-filing portal. A new NGO files Form 10A to obtain provisional registration, which is granted largely on the documents submitted, with a 16-digit unique registration number issued in Form 10AC. Before the provisional period ends, or within six months of commencing activities, whichever is earlier, the NGO files Form 10AB for regular registration, at which stage the Commissioner inquires into the genuineness of the activities and, on satisfaction, grants registration in Form 10AD valid for five years (or ten for small trusts). 12A is commonly applied for together with 80G, and there is no government fee.
For the NGO:
For the Application:
12A registration follows a clear sequence:
Getting 12A registration with Samkhya Corporate Services is simple. Just follow these easy steps:
From there, our team files Form 10A or 10AB and follows it through to registration.
12A registration needs ongoing compliance:
There is no government fee for 12A registration. A new NGO receives provisional registration valid for three years, granted largely on its documents, and then applies in Form 10AB for regular registration. Under the framework now in force, regular registration is valid for five years, extended to ten years for small trusts whose gross receipts do not exceed Rs. 5 crore in each of the two preceding years, a relief introduced to reduce the compliance burden on smaller NGOs. Under the Income Tax Act, 2025, in force from 1 April 2026, the registration sits under Section 332, replacing the earlier Sections 12A, 12AA, and 12AB, and existing registrations continue until their expiry with no fresh application needed until then. The registration exempts the NGO’s income rather than charging a tax, provided at least 85% of income is applied to its objects.
| Stage | Form | Validity |
| Provisional Registration | Form 10A. | 3 years. |
| Regular Registration | Form 10AB. | 5 years. |
| Small Trusts (up to Rs. 5 cr) | Form 10AB. | 10 years. |
| New Section | Section 332. | Income Tax Act 2025. |
| Government Fee | None. | No renewal fee. |
What is 12A registration?
It is a registration with the Income Tax Department that exempts an NGO’s income from income tax, so the donations and grants it applies to its objects are not taxed.
Who can get 12A registration?
Charitable trusts, societies registered under the Societies Registration Act, and Section 8 companies with genuine charitable or religious objects.
How long is 12A registration valid?
A new NGO gets provisional registration for three years, then regular registration for five years, or ten years for small trusts with receipts up to Rs. 5 crore.
What forms are used?
Form 10A is used for provisional or fresh registration, and Form 10AB for regular registration or renewal, both filed on the income tax portal.
Is 12A the same as 80G?
No. 12A exempts the NGO’s own income, while 80G lets donors claim a deduction. They are linked and usually applied for together.
Is there a government fee?
No. There is no government fee for filing the 12A application in Form 10A or Form 10AB.
