Income-tax Act, 2025: from 1 April 2026, the registration earlier granted under Section 12A/12AB is granted under Section 332, and 80G approval under Section 354. Existing registrations continue for the rest of their validity. The older names are still how most people search for them, so this page uses both.
Setup and ongoing compliance are both covered
Registering a trust or society is the first step, not the only one — 12A and 80G registration, annual filings, and FCRA compliance where foreign funding is involved all follow, each on its own timeline. We work with NGO clients on both the initial setup and the recurring compliance calendar that keeps their registrations current.
A trust that registers but never applies for 12A and 80G is a common and avoidable gap — it pays tax it didn't need to, and its donors can't claim the deduction that would otherwise make giving more attractive. We flag this at the outset rather than treating registration as the finish line.
Frequently asked questions
What's the difference between 12A and 80G registration?
12A exempts the trust's own income from tax. 80G lets donors claim a deduction for what they give the trust. Most charitable organisations need both, and they're separate applications.
Does every trust need an FCRA registration?
Only if the trust intends to receive contributions from a foreign source; a trust operating on domestic funding alone doesn't need one.
Is a trust required to be audited every year?
An audit becomes mandatory once the trust's income crosses the threshold prescribed under the Income Tax Act; many grant-giving bodies also require an audit as a funding condition regardless of that threshold.
Can a society later convert into a Section 8 company?
Yes, though it's a distinct legal procedure with its own filings, and isn't something to assume is automatic or free.
How long does it take to get 12A and 80G registration after setting up a trust?
Both are separate applications filed after the trust is registered; processing time depends on the tax department's review, and it's common for a new trust to operate for some months before both come through.
Do we need NGO Darpan registration to apply for government grants?
Many government schemes and grant programmes require it as a prerequisite for eligibility, so it's worth registering early rather than only when a specific grant opportunity comes up.