How to Get 12A Registration in India (Complete Guide)

Get 12A Registration explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

12A Registration is one of the most common registrations Indian businesses ask us about. This complete guide covers what it is, who needs it, the documents, the exact process, fees, validity and the penalties for non-compliance — everything in one place.

What is 12A Registration?

12A Registration is granted by the Income Tax Department (Commissioner of Income Tax / Exemptions), via the e-filing portal under the Section 12A / 12AB of the Income-tax Act, 1961. It is the legal authorisation that lets an eligible person or business operate in compliance with the applicable rules.

Who needs 12A Registration?

• Charitable and religious trusts, societies and Section 8 companies that want their income exempt from income tax
• NGOs applying for grants or CSR funding (most funders insist on a valid 12A)
• Any non-profit that also intends to apply for 80G donor deduction (12A is a prerequisite)

Benefits of 12A Registration

• Income applied to charitable purposes becomes exempt from income tax
• Mandatory gateway before you can obtain 80G (donor deduction) approval
• Essential eligibility for government grants, CSR funds and foreign contributions
• Builds donor and regulator trust in the NGO's compliance standing

Documents required

• Registration deed — trust deed / society registration certificate / Section 8 incorporation certificate & MOA-AOA
• PAN card of the trust / society / company
• Details and PAN/Aadhaar of all trustees, members or directors
• Registered-office proof (electricity bill / rent agreement + NOC)
• Audited financial statements for up to the last 3 years (if already operating)
• Note on the charitable activities actually carried out or proposed
• Digital Signature (DSC) of the authorised signatory / e-verification via Aadhaar OTP

12A Registration process — step by step

1. Log in to the income-tax e-filing portal — Use the entity's PAN to log in at incometax.gov.in and go to e-File → Income Tax Forms → File Form 10A (fresh) or 10AB (renewal/regular).
2. Fill Form 10A/10AB — Enter entity details, nature of activities, section code (choose the 12A sub-clause), and details of trustees/authors.
3. Attach the documents — Upload the registration deed, PAN, activity note and financials as self-certified PDFs.
4. E-verify and submit — Verify using DSC or Aadhaar OTP of the principal officer and submit the form.
5. Receive provisional order (Form 10AC) — The department issues a provisional registration order with a Unique Registration Number (URN).
6. Apply for regular registration — Within 6 months of commencing activities (or before provisional expiry), file Form 10AB for the 5-year regular registration.

Fees, timeline and validity

Penalty for non-compliance

Without valid 12A registration the entity's surplus is taxed as a normal AOP at maximum marginal rate, and it cannot issue 80G donation receipts. Late renewal can lead to cancellation and loss of exemption.

Related guides on 12A Registration

• Documents Required for 12A Registration
• 12A Registration Eligibility Criteria
• 12A Registration Fees & Government Charges
• 12A Registration Process Step by Step
• Benefits of 12A Registration
• 12A Registration Renewal: Process and Validity
• How to Cancel or Surrender 12A Registration

Frequently Asked Questions

What is 12A Registration and who issues it?

12A Registration is issued by the Income Tax Department (Commissioner of Income Tax / Exemptions), via the e-filing portal under the Section 12A / 12AB of the Income-tax Act, 1961. Charitable and religious trusts, societies and Section 8 companies that want their income exempt from income tax.

What documents are required for 12A Registration?

Key documents include: Registration deed — trust deed / society registration certificate / Section 8 incorporation certificate & MOA-AOA; PAN card of the trust / society / company; Details and PAN/Aadhaar of all trustees, members or directors; Registered-office proof (electricity bill / rent agreement + NOC).

What are the fees for 12A Registration?

There is no government fee for filing Form 10A/10AB for 12A registration on the income-tax portal. Professional assistance typically costs ₹3,000 – ₹12,000 (professional fee for drafting, documentation and filing, depending on the entity type and whether 80G is filed together).

How long does 12A Registration take and how long is it valid?

Provisional registration is usually granted within 15–30 days; regular (5-year) registration follows after review of activities. Provisional 12AB is valid for 3 years; regular registration is valid for 5 years and must be renewed at least 6 months before expiry.

What happens if I don't get 12A Registration?

Without valid 12A registration the entity's surplus is taxed as a normal AOP at maximum marginal rate, and it cannot issue 80G donation receipts. Late renewal can lead to cancellation and loss of exemption.