Welcome to TRUSTLINK
12A & 80G Registration
Secure Tax-Exempt Status & Donor Tax Benefits for Your Non-Profit Organisation (Now Governed Under Sections 332 & 354 of the Income Tax Act, 2025).
Understanding the New Registration Framework
The Income Tax Act, 2025 recognises charitable entities as Registered Non-Profit Organisations (RNPOs) and consolidates their registration, taxation, exemptions, donor approvals, and compliance requirements under a simplified legal structure.
The earlier registrations commonly known as 12A Registration and 80G Approval are now administered through:
Section 332
Registration that grants income tax exemption to eligible charitable organisations.
Section 354
Approval that enables donors to claim tax deductions on eligible donations made to registered organisations.
Who Can Apply?
The following organisations are eligible to apply under the new framework:
- Public Charitable Trusts
- Registered Societies
- Section 8 Companies
- Educational Institutions
- Government-funded Institutions
- Religious & Charitable Organisations
- Other notified charitable entities
Why Register Under Sections 332 & 354?
Obtaining these registrations significantly scales your operations and impact.
Tax Exemption
Registration under Section 332 allows eligible organisations to claim exemption on income applied towards charitable purposes.
Tax Benefits for Donors
Approval under Section 354 enables individual and corporate donors to claim tax deductions on eligible donations.
Enhanced Credibility
Government-recognised registration improves your organisation's reputation among donors, CSR contributors, and funding institutions.
Better Fundraising
Registered organisations find it easier to attract donations, CSR funding, grants, and philanthropic support.
Legal Compliance
Ensure your organisation complies with the Income Tax Act, 2025 and operates within the prescribed legal framework.
Sustainable Growth
With stronger donor confidence, your organisation can expand its charitable initiatives and long-term social impact.
Eligibility Requirements
To obtain registration under the Income Tax Act, 2025, an organisation should generally meet these requirements:
- Be established solely for charitable purposes.
- Be legally registered as a Trust, Society, or Section 8 Company.
- Maintain proper books of accounts.
- Use income and assets only for approved charitable objectives.
- Maintain transparent financial records.
- Ensure governing documents do not permit diversion of assets for non-charitable purposes.
- Comply with prescribed reporting and regulatory requirements.
Documents Required
Gathering the right documents ensures a smooth and error-free application process.
Organisation
- Trust Deed / Society Registration Certificate / Section 8 Certificate
- PAN Card of the Organisation
- Registration Certificate
- MOA & AOA (where applicable)
- Address Proof of Registered Office
- Governing Body Details
Financial
- Financial Statements
- Audit Reports (where applicable)
- Bank Account Details
- Activity Report
- Existing Registration Certificates (if any)
Identity
- PAN & [Aadhaar Redacted] of Trustees, Directors, or Office Bearers
- Passport-size Photographs
- Mobile Number & Email Address of Authorised Signatory
Registration Process
At TRUSTLINK, we provide end-to-end assistance ensuring complete compliance with the latest Income Tax regulations.
Step 1 – Consultation
Understand your organisation's structure and determine eligibility.
Step 2 – Document Verification
Review and organise all required documents.
Step 3 – Application Preparation
Prepare applications under Sections 332 and 354 with complete accuracy.
Step 4 – Online Filing
Submit the application through the prescribed Income Tax portal.
Step 5 – Verification
Authorities examine the application and supporting documents.
Step 6 – Registration Approval
Upon successful verification, registration and approval certificates are issued.
Step 7 – Ongoing Compliance
Receive continued guidance for renewals, reporting, and statutory compliance.
Registration Validity
Understand the timeline and validity metrics for your Sections 332 and 354 approvals.
Click on the folders to read the notes
Provisional Registration
Available for newly established organisations before commencement of substantial charitable activities.
Regular Registration
Granted after satisfying the prescribed eligibility requirements.
Validity Terms
- Registration is generally valid for five years.
- Renewal must be completed before expiry.
- Certain qualifying organisations may receive extended approval periods as prescribed under applicable rules.
Frequently Asked Questions
Is 12A Registration still applicable?
The earlier provisions of Sections 12A and 12AB have been reorganised under Section 332 of the Income Tax Act, 2025. The objective of providing tax exemption to eligible charitable organisations remains substantially the same.
What replaced 80G?
The earlier Section 80G approval has been replaced by Section 354, which enables eligible donors to claim tax deductions on qualifying donations.
Who should apply?
Trusts, Societies, Section 8 Companies, Educational Institutions, Government-funded Institutions, and other eligible charitable organisations.
Can a newly established organisation apply?
Yes. Newly established organisations may apply for provisional registration, subject to the applicable provisions of the Income Tax Act, 2025.
How long is the registration valid?
Registration is generally valid for five years, after which renewal is required as prescribed.
Can corporate donors claim tax benefits?
Yes. Eligible donations made to organisations approved under Section 354 may qualify for tax deductions, subject to applicable tax provisions.
Is registration mandatory?
Any organisation seeking income tax exemption and donor tax benefits should obtain registration under the applicable provisions of the Income Tax Act, 2025.
How long does the registration process take?
The processing time depends on the completeness of the application and verification by the authorities.
Why Choose TRUSTLINK?
- Experienced NGO & NPO Registration Experts
- Complete Documentation Assistance
- End-to-End Filing Support
- Latest Compliance with the Income Tax Act, 2025
- Transparent Pricing
- Dedicated Relationship Manager
- Fast Processing
- Ongoing Compliance & Renewal Support
Ready to Register Your Non-Profit Organisation? Whether you're establishing a new charitable organisation or updating your existing registration under the latest legal framework, TRUSTLINK offers comprehensive assistance—from documentation and application filing to approvals and post-registration compliance. Contact our experts today and simplify your registration under Sections 332 & 354 of the Income Tax Act, 2025.