A charitable trust, society or Section 8 company needs registration under Section 12A (now Section 12AB) to claim exemption on income applied for its objects, and approval under Section 80G for donors to claim a deduction.
A new entity applies in Form 10A for provisional registration, valid for three years. It then applies in Form 10AB for regular registration within the prescribed time, generally at least six months before the provisional registration expires or within six months of starting activities, whichever is earlier. Regular registration is generally valid for five years, and for ten years for smaller entities after the 2025 amendment.
Entities with 80G approval must file a statement of donations received in Form 10BD by 31 May each year, and issue donation certificates in Form 10BE to donors.
Key points
- Form 10A: provisional registration for new entities
- Form 10AB: regular registration and renewal
- Form 10BD by 31 May; Form 10BE certificates to donors
- Audit report in Form 10B or 10BB, as applicable
- Keep registration under the state trust or society law up to date
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
