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12A Registration (Income Tax Exemption) 3D Badge
Tax & Exemption
STATUTORY SPECIFICATION DOSSIER

12A Registration (Income Tax Exemption)

Governed under: Section 12AB of Income Tax Act 1961 / Finance Act 2020 & Income Tax Act 2025

Statutory income tax exemption certificate for trusts, societies, and Section 8 non-profit organizations under Section 12AB.

Turnaround15 - 30 Working Days
AuthorityIncome Tax Department (CBDT / CIT-Exemptions)
ValidityProvisional: 3 Years (Form 10A) • Regular: 5 Years (Form 10AB)
Filing Mode100% Digital E-Filing
Free 2-Min WhatsApp Pre-Audit
REGULATORY MANDATE & RISK MITIGATION

Why Your Organization Needs 12A Registration (Income Tax Exemption)

Without 12A registration, the Income Tax Department treats your charitable surplus as taxable commercial income—even if 100% of your funds go directly into public welfare and grassroots relief.

Prevents heavy income tax liabilities on voluntary donations, corpus funds, and surplus income.
Mandatory statutory prerequisite before obtaining Section 80G, FCRA, or corporate CSR funding.
Required by central and state ministries and multilateral agencies to disburse project grants.
Establishes institutional credibility with donors, corporate CSR desks, and statutory auditors.

Key Statutory & Institutional Benefits

01

100% Tax Exemption

All revenue applied to charitable objects (subject to 85% rule) is fully tax-free.

02

Gateway to 80G & CSR-1

Cannot apply for 80G donor benefits or CSR funding without a valid 12A URN.

03

Capital Accumulation

Permits accumulating up to 15% surplus or setting aside funds under Form 9A/10.

04

Institutional Banking

Enables opening interest-bearing non-profit institutional bank accounts.

Certified Deliverables Handover Kit

Order granting 12A Provisional / Final Registration (Form 10AC/10AD)
Unique Registration Number (URN) with QR code
Tax advisory note on non-taxable receipt compliances

Recommended Complementary Statutory Services

Non-profits obtaining this registration typically require these statutory credentials.

View All 24 Services
Tax & Exemption

ITR-7 Return Filing for Trusts & Non-Profits

Mandatory annual Income Tax return preparation and filing for entities claiming exemption under Section 11, 12, or 10(23C).

5 - 7 Working DaysExplore Specs
Tax & Exemption

FCRA Registration & Prior Permission (Foreign Grants)

Ministry of Home Affairs statutory clearance under FCRA 2010 to receive foreign contributions and international philanthropic grants.

60 - 90 Working DaysExplore Specs
Tax & Exemption

80G Registration (Donor Tax Benefit Certificate)

Enables individual and corporate donors to claim 50% income tax deductions on contributions under Section 80G(5).

15 - 30 Working DaysExplore Specs
DIRECT STATUTORY DESK INTAKE

Start 12A Registration (Income Tax Exemption) Application

Submit your preliminary organization details to receive the statutory document checklist, application fee structure, and dedicated CA/CS counsel assignment.

Full Regulatory Scrutiny

Verification of trust deeds, bylaws, and financial audits prior to government submission.

Guaranteed Fast-Track Filing

Turnaround SLA of 15 - 30 Working Days with live WhatsApp portal updates.

Chat on WhatsApp Directly

Statutory Inquiry: 12A Registration (Income Tax Exemption)