A trust, society or Section 8 company is exempt from income tax only after it is registered with the Income Tax Department, and its donors get a deduction only after it is approved. We handle both, and the yearly compliance that keeps the exemption safe.
From 1 April 2026 the Income-tax Act, 2025 has replaced the 1961 Act. Registration under section 12A/12AB (and 10(23C)) is now given under section 332, and 80G approval under section 354. Institutions holding a valid registration are called registered non-profit organisations; existing registrations continue.
What changed: section 12A and 80G under the new Act
| Income-tax Act, 1961 (up to Tax Year 2025-26) | Income-tax Act, 2025 (from Tax Year 2026-27) | |
|---|---|---|
| Registration for tax exemption | Section 12A / 12AB (and 10(23C) for certain institutions) | Section 332 |
| Approval so that donors get a deduction | Section 80G(5) | Section 354 |
| Application for regular registration and approval | Form 10AB (separately for each) | Form 105, one common application for both |
| Validity of regular registration | 5 years | 5 years; 10 years where total income did not exceed ₹5 crore in each of the two preceding tax years |
| Name used in the law | Trust / institution registered under section 12AB | Registered non-profit organisation |
Source: Income Tax Department, FAQs on Form No. 105 (Income-tax Act, 2025 and Income-tax Rules, 2026).
01 What we do
New Registration
Provisional registration for a new trust, society or Section 8 company, followed by regular registration once activities have begun, within the time limits.
Renewal & Conversion
Renewal before expiry (at least six months in advance), conversion of provisional registration to regular, and fresh registration after a change of objects (to be reported within 30 days).
Donor Deduction Approval (old 80G, now section 354)
Approval so that donors can claim a deduction, together with the yearly statement of donations and certificates issued to donors.
Annual Compliance
Audit of accounts, income tax return, application of income to the objects (currently 85%), accumulation for specific purposes, and books and registers that support the exemption.
Other Registrations
Trust deed or society bye-laws, PAN and TAN, CSR-1 registration for CSR funds, and FCRA guidance for foreign contributions.
Notices & Cancellations
Replies to queries during registration, rectification notices, and representation where registration is questioned or cancelled.
02 Who needs it
- New trusts, societies and Section 8 companies
- Existing institutions whose registration is due for renewal
- Schools, hospitals, gaushalas, religious and welfare organisations
- Institutions receiving CSR or foreign funds
- Organisations that have received a notice about their exemption
03 How we work
- ReviewWe read the trust deed or bye-laws and check that the objects and clauses meet the law.
- PrepareWe prepare the application, activity notes, accounts and supporting documents.
- File & follow upWe file online and answer the department's queries until the order is passed.
- Keep compliantEvery year we handle audit, return, donor statements and renewal reminders.
Is our old 12A/12AB registration still valid?
Yes. A registration valid on 31 March 2026 continues; the institution is treated as a registered non-profit organisation. Renew it before its expiry date under the new provisions.
When should we apply for renewal?
At least six months before the registration expires. Missing the date can cost the exemption.
04 Send your requirement
Tell us briefly what you need. Your request reaches our office by email and we will get back to you.
General information, not professional advice. Limits, rates and due dates change; please confirm before acting.