At a glance
| Law from 1 April 2026 | Provisional | Regular or renewal | Orders | Government fee | Our fee |
|---|---|---|---|---|---|
| Section 332, Income-tax Act, 2025 | Form 104, up to 3 tax years | Form 105, 5 tax years (10 in some cases) | Form 106 (provisional), Form 107 (regular) | Nil | ₹3,499 plus GST |
What 12A registration means now
12A registration is what makes an NGO a "registered non-profit organisation" for income tax. Without it, the NGO's surplus is taxed like any other taxpayer's income, whatever its objects.
People still search for "12A" and "12AB" because those were the sections of the Income-tax Act, 1961. The Income-tax Act, 2025 came into force on 1 April 2026 and moved the registration to section 332. The idea is the same; the section numbers, forms and some time limits have changed.
Which Act applies to which year
The year you are dealing with decides the law, the forms and the section numbers.
| Period | Law | Registration sections | Forms |
|---|---|---|---|
| FY 2025-26 (AY 2026-27) and earlier | Income-tax Act, 1961 | ss.12A and 12AB (exemption under ss.11 and 12) | Forms 10A and 10AB; orders in Forms 10AC and 10AD |
| Tax Year 2026-27 onwards (from 1 April 2026) | Income-tax Act, 2025 | s.332 (registration) | Forms 104 and 105; orders in Forms 106 and 107 |
The return and audit for FY 2025-26 are still filed under the 1961 Act. Any new application you make today goes under the 2025 Act.
Old forms and new forms
The Income-tax Rules, 2026 renumbered every charity form. Use this table when an older document, bank or donor refers to a form that no longer exists.
| What it is | Old form (1961 Act) | New form (2025 Act, from 1 April 2026) |
|---|---|---|
| Provisional registration or approval | Form 10A | Form 104 |
| Regular registration, renewal and other cases | Form 10AB | Form 105 |
| Order granting provisional registration | Form 10AC | Form 106 |
| Order granting regular registration | Form 10AD | Form 107 |
| Audit report of the NGO | Forms 10B and 10BB | Form 112 |
| Statement of donations | Form 10BD | Form 113 |
| Certificate of donation to the donor | Form 10BE | Form 114 |
Both new application forms are filed online on the income-tax e-filing portal and verified with a digital signature or electronic verification code.
Who can apply
Section 332(1) lists the entities that can apply to become a registered non-profit organisation. The common ones are:
- a public trust;
- a society registered under the Societies Registration Act, 1860 or any other law in force in India;
- a company registered under section 8 of the Companies Act, 2013 (or a section 25 company under the 1956 Act);
- a university or educational institution established by law or recognised by the Government;
- an institution financed wholly or partly by the Government or a local authority.
Two conditions in section 332(2) must also be met. The entity must be constituted in India for one or more charitable purposes or public religious purposes, and its property must be held for the benefit of the public under an irrevocable trust.
If you have not yet formed the entity, start with NGO registration to choose between a trust, a society and a Section 8 company.
Provisional or regular: which form you file
The form depends on one question: has the NGO started its charitable activities? If not, you apply for provisional registration in Form 104. If it has, or you are renewing, you apply in Form 105.
| Your situation | Form | When to file | Order due | Validity |
|---|---|---|---|---|
| New NGO, activities not started, never registered | 104 | Any time during the tax year from which registration is sought | Within 1 month from the end of the month of application | Up to 3 tax years |
| New NGO, activities already started, never registered | 105 | Any time during the tax year from which registration is sought | Within 6 months from the end of the quarter of application | 5 tax years |
| Provisional registration, activities have started | 105 | Within 6 months of starting activities | Within 6 months from the end of the quarter | 5 tax years (10 if eligible) |
| Provisional registration expiring, activities not started | 105 | At least 6 months before expiry | Within 6 months from the end of the quarter | 5 tax years (10 if eligible) |
| Regular registration due to expire | 105 | At least 6 months before expiry | Within 6 months from the end of the quarter | 5 tax years (10 if eligible) |
| Objects modified so they no longer match the registration conditions | 105 | Within 30 days of the modification | Within 6 months from the end of the quarter | 5 tax years (10 if eligible) |
Source: the table in section 332(3) and the CBDT FAQs on Forms 104 and 105.
Form 104: provisional registration
Form 104 is for an NGO that has been formed but has not yet started its activities. It goes to the Commissioner of Income Tax (CPC) on the e-filing portal, and the order is issued in Form 106 with a 16-digit Unique Registration Number.
Provisional registration lasts for 3 tax years or up to 6 months from the start of activities, whichever is earlier. That is why the next step matters: once work begins, you have 6 months to file Form 105.
Form 105: regular registration and renewal
Form 105 goes to the jurisdictional Principal Commissioner or Commissioner. It is used to convert a provisional registration, to register an NGO that is already working, to renew before expiry, and after a change of objects. The order is issued in Form 107 with a Unique Registration Number.
Regular registration is examined more closely than provisional. The Commissioner can ask for documents and look into whether the activities are genuine and match the objects.
When the 10-year validity applies
Regular registration is normally valid for 5 tax years. Under section 332(5), it is valid for 10 tax years where the NGO's total income, computed before the charitable exemption, did not exceed ₹5 crore in each of the two tax years before the year of application.
This longer period applies on conversion of a provisional registration, on renewal and in the other later-stage cases in the table. It applies to registration only, not to 80G approval.
If you already hold 12A or 12AB
A registration or approval granted under the 1961 Act is treated as granted under the corresponding provision of the 2025 Act, so far as it is consistent with the new Act (section 536(2)(j)). You do not need to apply again only because the law changed.
Check the expiry date on your Form 10AC or 10AD. Renewal is due in Form 105 at least 6 months before that date, and a provisional holder that has started work must convert within 6 months of starting.
Documents we need
The Form 105 FAQ lists what the Commissioner expects. Form 104 needs less, because the NGO has not started work.
| Group | Documents |
|---|---|
| Constitution | Self-certified trust deed, or society registration certificate and bye-laws, or Section 8 certificate of incorporation with MoA and AoA |
| Identity | PAN of the NGO; PAN and contact details of trustees, members or directors |
| Registrations | Earlier registration or approval orders (Forms 10AC, 10AD or 106), if any; NGO Darpan and FCRA details, if held |
| Finances | Annual accounts for up to the three preceding years, where the NGO has been operating |
| Activities | A detailed note on the activities carried out, with photographs, reports or receipts |
| Changes | Documents for any adoption or modification of objects |
For a Section 8 company, the licence and MoA already set out charitable objects. For a trust or society, we read the deed or bye-laws line by line before filing.
How we file your 12A registration
We follow the same five steps for every NGO, so you know what is happening and what we need next.
- Eligibility check. We confirm the entity type and objects meet section 332, and whether activities have started. That decides Form 104 or Form 105.
- Document review. We read the deed, bye-laws or MoA, flag objects that are vague or commercial, and list any fixes before filing.
- Portal set-up. We make sure the NGO is registered on the e-filing portal with its PAN and that the authorised signatory's DSC or EVC works.
- Filing. We prepare the application, the activity note and the attachments, and file Form 104 or Form 105.
- Queries and order. We draft replies to any notice from the Commissioner, then share the Form 106 or 107 order and add the expiry and renewal dates to your calendar.
Fees
Our professional fee for 12A registration is ₹3,499. There is no government fee for filing Form 104 or Form 105.
| Item | Amount |
|---|---|
| Professional fee: 12A registration (Form 104 or Form 105) | ₹3,499 |
| Government fee | No government fee |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 22 September 2026.
If you also need 80G approval, it is a separate application with its own fee: see 80G registration.
12A and 80G: two different things
12A registration exempts the NGO's own income. 80G approval lets people who donate to the NGO claim a deduction. They are separate applications.
| Point | 12A registration | 80G approval |
|---|---|---|
| Section (2025 Act) | s.332 | s.354 (donor deduction under s.133) |
| Section (1961 Act, FY 2025-26) | ss.12A and 12AB | s.80G(5) |
| Who benefits | The NGO | The donor |
| Order of steps | First | Only a registered non-profit organisation can be approved |
| 10-year validity | Available if eligible | Not available; 5 tax years |
Approval under section 354 is for a registered non-profit organisation, so 12A registration comes first. For the donor side, annual donation statements and certificates, see our 80G registration page.
What a registered NGO must do every year
Registration is the start. To keep the exemption, the NGO must apply its income to its objects, keep accounts, get them audited where required and file its return.
Apply 85% of regular income
Under section 341, at least 85% of the NGO's regular income must be applied to its charitable or religious purposes in India. Only 85% of a donation made to another registered non-profit organisation counts as application, and corpus donations to another NGO do not count.
Income that is not applied can be accumulated for a specific purpose for up to 5 years, subject to the conditions in section 342. Keep donor identity records for every receipt, because anonymous donations can be taxed separately.
Audit and return
For FY 2025-26, the audit report is in Form 10B or 10BB and the return is ITR-7, both under the 1961 Act. From Tax Year 2026-27, the audit report of a registered non-profit organisation is in Form 112 under the Income-tax Rules, 2026.
We handle the books and filings through our accounting service and income tax return teams, so the audit report and return tell the same story.
Changing your objects
If you adopt new objects or modify existing ones so they no longer match the conditions of your registration, apply in Form 105 within 30 days of the change. A late application puts the registration at risk.
When registration can be refused or cancelled
Under section 332(7), the Commissioner can reject an application, or cancel a registration, if not satisfied that the objects and activities are genuine or that the NGO complies with the laws that apply to it. The NGO must be given a reasonable opportunity of being heard first.
Specified violations, such as applying income outside the objects or giving false or incorrect information in the application, can also lead to cancellation. Once registration goes, the NGO is taxed like any other taxpayer.
Mistakes that delay or sink an application
These are the problems we see most often when an NGO comes to us after a rejection or a query.
- Wrong form. Filing Form 104 after activities have started, or Form 105 before they have.
- Missing the 6-month window. A provisional registration ends up to 6 months after work starts. File Form 105 inside that window.
- Vague or commercial objects. Objects such as "any business for the benefit of the trust" invite questions. Fix the deed or bye-laws first.
- Thin activity proof. A one-line note does not show genuine work. Attach reports, photos and receipts.
- Late renewal. Diarise the expiry date and file Form 105 at least 6 months before it.
- Ignoring a notice. An unanswered query from the Commissioner can end in rejection.
Why NGOs use Regikart for 12A
We are a CA and CS firm with offices in Kolkata, Delhi and Bengaluru, working with 250+ clients across India. Every 12A application is reviewed by a chartered accountant before it is filed.
We work from the 2025 Act and the 2026 forms, not from last year's templates. We can also form the NGO, register it on NGO Darpan, file CSR-1 and keep its books, so your registration, accounts and returns stay consistent.