Income Tax Exemption (12A)
Your NGO's surplus income is fully exempt from income tax — maximising funds available for your charitable work.
Legal & Advisory
12A & 80G Registration
Secure income tax exemption for your NGO with 12A, and let your donors claim tax deductions with 80G — complete registration support from qualified CAs.
Response within a few hours
Talk to a CA / CS / legal specialist — Mon – Sat · 11:00 AM – 7:00 PM.
+91 70444 10150
Overview
What is 12A & 80G Registration?
12A Registration is an income tax exemption granted to charitable and religious organisations under Section 12A of the Income Tax Act. Once registered, the surplus income of your NGO, trust, or Section 8 company is exempt from income tax — allowing all earnings to be directed toward your charitable objectives.
80G Registration allows donors who contribute to your organisation to claim a tax deduction on their donations — either 50% or 100% of the donated amount depending on the category. This significantly increases donor motivation and makes your NGO more attractive for CSR funding and institutional grants.
Both registrations are now provisional (5-year validity) and must be renewed. Calcutta Corporate handles the complete application, CA certification, and ongoing compliance for both 12A and 80G.
Why do it
Key Benefits
Boost Donor Contributions (80G)
Donors can claim 50% deduction on donations, making your NGO more attractive to individual and corporate donors.
CSR Funding Eligibility
Most corporates require 80G certification before routing CSR funds — essential for CSR portal registration.Most corporates require 80G certification before routing CSR funds — essential for CSR portal registration.
FCRA Prerequisite
12A and 80G are required before applying for FCRA registration, which allows receiving foreign contributions.
Institutional Credibility
Both registrations signal organisational legitimacy to government bodies, foundations, and funding agencies.
Renewal Support
We manage timely renewal of both registrations before their 5-year validity expires to avoid disruption.
How it works
Step-by-Step Process
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01
Eligibility Review
We review your NGO's constitution, objectives, activities, and accounts to confirm eligibility for both 12A and 80G.
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02
Document Preparation & CA Certification
Financial statements, activity reports, and NGO documents are compiled. Our CA certifies the accounts as required by the Income Tax Department.
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03
Online Application Filing
Form 10A (for 12A) and Form 10AB (for 80G) are filed on the Income Tax portal using your NGO's login credentials.
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04
Response to IT Department Queries
The Income Tax Department may raise queries or request additional documents — we respond promptly and professionally.
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05
Registration Certificate Issued
Upon approval, you receive provisional 12A and 80G certificates (valid 5 years). We set up reminders for timely renewal.
What you need
Documents Required
- NGO registration certificate (Trust Deed / MOA / Certificate of Incorporation)
- PAN Card of the NGO
- PAN and Aadhaar of all trustees / managing committee members
- Audited financial statements (if NGO is 1+ year old)
- Bank account statement of the NGO
- Activity report showing charitable work undertaken
- List of activities proposed to be carried out
- Details of properties and assets held by the NGO
FAQs
Frequently Asked Questions
Can a newly registered NGO apply for 12A and 80G?
Yes. Under the current rules, newly registered organisations can apply for provisional 12A and 80G registration. Provisional registration is valid for 3 years, after which it can be converted to a regular 5-year registration based on actual activities.
How long does the registration process take?
The Income Tax Department typically processes 12A and 80G applications within 30–60 working days. We ensure all documents are complete at the time of filing to avoid delays.
Is 80G mandatory for receiving donations?
No — an NGO can receive donations without 80G. However, without 80G, donors cannot claim tax deductions, which significantly reduces donation inflow, especially from corporates and institutional donors.
Are 12A and 80G permanent registrations?
No. Post-2021 amendments, both 12A and 80G are provisional (valid 3 years initially, then 5 years on renewal). We manage renewal reminders and filing for all clients.
Do we need separate applications for 12A and 80G?
Yes — Form 10A is for 12A and Form 10AB is for 80G. However, both are filed on the Income Tax portal and we typically file them together to save time and cost.
Get 12A & 80G registration done right
Our CA team handles the complete application, CA certification, and follow-up — so your NGO is fully compliant and ready to receive donations and CSR funding.