Registration commonly known as 12A registration enables an eligible charitable or religious organisation to claim income-tax benefits available to registered non-profit organisations, subject to compliance with the prescribed conditions.

80G approval enables donors to claim an income-tax deduction for eligible donations made to the approved organisation. Under the Income-tax Act, 2025, these are broadly covered under Sections 332 and 354, respectively.

The main difference is:

• 12A registration: Primarily benefits the charitable organisation by providing eligibility to claim tax exemption on its income.
• 80G approval: Primarily benefits donors by allowing them to claim a deduction for eligible donations.

An organisation may apply for both registrations through a common application, where applicable.

Eligible entities may include:

• Public charitable trusts
• Societies registered under the applicable law
• Section 8 companies
• Recognised educational institutions
• Certain government-financed institutions
• Other eligible non-profit organisations

The organisation should be established in India for eligible charitable or religious purposes and must satisfy the conditions prescribed under the Income-tax law. Purely religious organisations may not qualify for donor-related approval in the same manner as charitable or public religious-cum-charitable organisations.

These registrations are not necessarily mandatory merely for creating or operating an NGO. However, they are important where:

• The NGO wants to claim income-tax exemption on eligible income;
• The NGO wants its donors to claim a tax deduction;
• The NGO wants to improve its credibility among donors and funding agencies; or
• The NGO is applying for grants that require valid tax registrations.

Without the applicable registration, the organisation may not be entitled to the relevant income-tax benefits, and its donors may not be able to claim a deduction for their donations.

Yes. An organisation whose activities have not yet commenced may apply for provisional registration or provisional approval through Form 104.

Where the organisation has already commenced its activities, it should generally apply for regular registration or approval through Form 105.

For applications filed on or after 1 April 2026:

• Form 104 is used for provisional registration or provisional approval where activities have not commenced.
• Form 105 is used for regular registration or approval where activities have commenced, registration is due for renewal or the objects have been modified.

Form 104 corresponds to the earlier Form 10A, while Form 105 corresponds to the earlier Form 10AB. A single Form 105 may be used to apply for both regular registration and donor-related approval, although separate approval orders are issued.

The documents may include:

• Trust deed, memorandum of association or constitutional document
• Registration certificate of the trust, society or Section 8 company
• PAN of the organisation
• Details of trustees, directors, members and office bearers
• Activity report and supporting evidence of charitable activities
• Financial statements for up to the preceding three years, where applicable
• Details of assets, liabilities, income and expenditure
• Existing 12A, 12AB, 80G or other tax registration orders, where applicable
• FCRA registration certificate, where applicable
• Details of any changes made to the objects of the organisation
• Additional documents or clarifications may be requested based on the nature and activities of the organisation.

Regular registration or approval is generally valid for five tax years, subject to the applicable provisions.

For certain smaller non-profit organisations whose income does not exceed ₹5 crore in each of the two tax years preceding the year of application, registration under the corresponding 12A provisions may be granted for ten tax years. The regular donor-related approval corresponding to 80G generally remains valid for five tax years.

After obtaining registration or approval, the organisation must continue to comply with the applicable requirements, which may include:

• Maintaining proper books of account and supporting documents
• Applying income towards its approved charitable or religious objects
• Filing the applicable income-tax return
• Obtaining and filing an audit report, where required
• Filing the annual statement of donations
• Issuing donation certificates to donors
• Applying for renewal within the prescribed period
• Informing the Income Tax Department about material modifications in its objects

Under the Income-tax Act, 2025, the donation statement and donor certificate are filed in Forms 113 and 114, corresponding to the earlier Forms 10BD and 10BE.

Failure to file the FLA Return within the prescribed time is treated as a violation of FEMA and may attract late-submission fees, penalty or compounding proceedings.

For delayed filing, the entity may be required to coordinate with the Foreign Exchange Department of the RBI’s Regional Office having jurisdiction over its registered office. Incorrect information should be corrected by obtaining approval and filing a revised return through the FLAIR portal.

Professional FLA Return filing services can assist with:

• Examining the applicability of the return
• Registering the entity on the FLAIR portal
• Reviewing foreign investment records
• Preparing foreign asset and liability details
• Reconciling figures with financial statements
• Reporting FDI and ODI positions correctly
• Filing provisional and revised returns
• Regularising delayed filings
• Coordinating for late-submission fee requirements

Maintaining RBI filing acknowledgements and supporting records