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12A & 80G Registration

Income tax exemption for NGOs and tax benefits for donors

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What is 12A & 80G Registration?

📌 Overview

12A registration provides income tax exemption to NGOs. 80G registration allows donors to claim tax deduction on donations made to the NGO. HLAPL provides complete registration services.

✅ Key Aspects

Form 10A filing for 12A/80G registration, Income tax exemption on surplus income, Donor tax deduction up to 50% or 100%, Registration valid for 5 years (permanent earlier), Renewal application before expiry, Compliance with Section 11 and 12 conditions.

⚖️ Legal Framework

Governed by Income Tax Act, 1961 (Sections 11, 12, 12A, 12AB, 80G). Form 10A for fresh registration. Form 10AB for renewal. Completed within 30-45 working days.

Important FAQs

❓ What is the difference between 12A and 80G?

12A provides income tax exemption to the NGO on its surplus income. 80G allows donors to claim tax deduction on donations made to the NGO. Both are essential for fundraising.

❓ Is 12A registration mandatory for 80G?

Yes, 12A registration is mandatory before applying for 80G. HLAPL files both registrations together to save time and effort.

❓ How long does 12A & 80G registration take?

Typically 30-45 working days including application filing, document verification, and order issuance by Income Tax Commissioner. HLAPL handles entire process.

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